ACCY 375: BB 12 Extra Credit: Passive Voice

Name:_____John Bulaon_____________
Up to 15 points extra credit (1 point per correct sentence)
Underline the passive-voice constructions in the following sentences and revise them to active
voice. Be careful not to substitute weak active verbs for passive voice. For some sentences, you
may need to invent a subject for the active verb. Feel free to reference Strunk & White and May
& May for help.
Example: The audit was conducted by qualified CPAs. (passive voice)
Qualified CPAs conducted the audit. (active voice)
1. This information was prepared by our research department.
Our research department prepared the information.
2. No audit work on XYZs internal control was performed by our firm.
Our firm performed no audit work on XYZs internal control.
3. Our opinion on the financial statements may have to be modified.
We must modify our opinion on the financial statements.
4. These disclosures are required for external reporting.
External reporting required for the disclosures.
5. This procedure can easily be implemented.
I easily implemented the procedure.
6. It is recommended that finished parts inventories be physically controlled.
Physically controlled the recommended finished parts inventories.
7. Although our computer was purchased last year, it is already obsolete.
The computer purchased is obsolete since last year.
8. At the seminar guidelines will be provided for lease accounting.
Lease accounting provided seminar guidelines.
9. In many college accounting courses, effective writing skills are emphasized.
Effecting writing skills emphasized in many college accounting courses.
10. The prior years working papers were reviewed.
Reviewed the prior years working papers.
11. The report was written by Gina and presented by Sam.
Gina written the report and Sam presented it.
12. The agreement was entered into by the two entities on June 1, 2016.
The two entities entered the agreement on June 1, 2016.
13. It is suggested that CPAs always follow best practices when advising their clients.
Advising the client is suggested to CPAS for best practices.
14. While it is recommended that small private companies use internal controls, it is not

necessarily required.
Small private companies use recommended internal controls even though it is not

required.
15. The audit engagement letter was signed by the partner but written by the associate.
The associate written the audit engagement letter and the partner signed it.