XII. Заполните пропуски в предложениях соответствующими союзами и союзными словами.

1. It is important to understand … any organization should have internal auditing.
a. why b. which c. who

2. What happens … your balance sheet does not balance?
a. what b. when c. why

3. One of the most important lessons to learn … you want financial success is the difference between assets and liabilities.
a. if b. why c. which

4. The lecturer explained to us … banks do business and earn profits.
a. who b. what c. how

5. Current account transactions represent a common banking service … has not varied substantively over hundreds of years of bank-and-client relations.
a. when b. where c. which