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My research work

I’m an economist in one of the Orenburg auditing firms. My special subject is accounting. I combine practical work with scientific research, so I’m a doctoral candidate (соискатель). I’m doing research in auditing which is now widely accepted in all fields of economy. This branch of knowledge has been rapidly developing in the last two decades. The obtained results have already found wide application in various spheres of national economy. I’m intested in that part of auditing which includes its internal quality control. I have been working at the problem for two years. I got interested in it when a student.

The theme of the dissertation is “Internal quality control of audit services”. The subject of my thesis is the development of an effective internal quality control system for audit firm services. I think this problem is very important nowadays as a major portion of public accounting practice is involved with auditing. In making decisions it is necessary for the investors, creditors and other interested parties to know whether the financial statements may be relied on. Hence there should be an internal control of auditing operations for insuring the fairness of presentation. My work is both of theoretical and practical importance. It is based on the theory developed by my research adviser, professor S. Petrov. He is head of the department at the Orenburg State University. I always consult him when I encounter difficulties in my research. We often discuss the collected data. These data enable me to define more precisely the theoretical model of the audit internal quality system. I have not completed the experimental part of my thesis yet, but I’m through with the theoretical part. For the moment I have 4 scientific papers published. One of them was published in the US journal. I take part in various scientific conferences where I make reports on my subject and participate in scientific discussions and debates.

I’m planning to finish writing the dissertation by the end of the next year and prove it in the Scientific Council of the Orenburg State University. I hope to get a Ph. D. in Economics.

1.2.9 Read the text again to find the answer to the following questions:

1 What are you?

2 What is your special subject?

3 What field of knowledge are you doing research in?

4 Have you been working at the problem long?

5 Is your work of practical or theoretical importance?

6 Who do you collaborate with?

7 When do you consult your scientific adviser?

8 Have you completed the experimental part of your dissertation?

9 How many scientific papers have you published?

10 Do you take part in the work of scientific conferences?

11 Where and when are you going to get Ph.D. degree?

1.3 Make a list of the most important points for you in the text

1.3.1 Speak about your research work using the chosen points

1.3.2 Learn and dramatize the dialogue. Make up your own dialogue on the

same subject

A: Next Monday there'll be an extra department meeting. Peter Smirnov has

finished his doctoral thesis and we are going to discuss it.

B: I like him. He is a talented scientist. He has been working hard for his

doctorate for 5 years and showed remarkable ability as a researcher.

A: He deserves a high academic degree.

1.3.3 Make up dialogues on the following situations

If possible use the terminology of your own field of research

The scientific adviser and his post-graduate are discussing the new idea that young researcher has put forward (выдвинул). The post-graduate is very talented and the prominent scientist is eager (очень хочет) to support and stimulate him.

Key phrases

To discuss one's idea; How very interesting; Let us see what we can do about it; there are gaps in (пробелы) your knowledge; I'll fill up my gap of knowledge in the library; I want to know everything possible in the field of my research; it is necessary to consider the facts.