Jul 4, 2022 00:08
1 yr ago
36 viewers *
French term

services autorisés par nature

French to English Bus/Financial Finance (general) Audit
Hi all,

I'm translating a call for tenders from French (FR) to English (UK) and am having problems with the term above. It appears three times in the section about the approach covering non-audit tasks. Please see below for context

Définition d’une liste de services autorisés par nature et validée par le Comité des Comptes de [x] et par le Comité d’Audit de [y];
Approbation préalable du Comité des Comptes de [x] pour les autres services non interdits, mais ne figurant pas dans la liste des services autorisés par nature;
De vérifier que les critères d’approbation sont remplis pour les services autorisés par nature : vérification de la nature de la prestation, recueil de l’analyse d’indépendance des auditeurs centraux, respect des ratios…

Could anyone help please? Thanks in advance!
Votes to reclassify question as PRO/non-PRO:

Non-PRO (1): Yvonne Gallagher

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Discussion

Francois Boye Jul 5, 2022:
I agree with Daryo's and Ph-b's definitions of 'par nature'
Rob Grayson Jul 5, 2022:
On reflection… …it's clear that Daryo's interpretation is the correct one and I have withdrawn my answer.
Daryo Jul 5, 2022:
@ph-b C'était exactement ma première impression, et plus j'y pense, je ne vois pas d'autre interprétation de "par nature"qui serait plus plausible.
ph-b (X) Jul 4, 2022:
par nature " Par nature, de nature (plus rare), loc. adv. En raison des propriétés de la chose, de l'être dont il est question."(https://www.cnrtl.fr/definition/nature), in other words: "because of what they are, by their very nature".
Daryo Jul 4, 2022:
@ Asker What is this tender for? Services to be provided by accountants / auditors auditing the client company?
Any indication in which sense these services are "authorised" and by who?

So far it sounds to me that some of the "services" are considered to be "authorised" by the simple fact of what kind/type of services they are.

An example: "stock inventory/audit" by its nature / par nature (= de part sa ...) would be a kind of "service" that would be included in an overall audit of a company.

Proposed translations

+1
11 hrs
Selected

services (automatically) pre-authorised because of their type

My suggestion
Admittedly a bit of an amalgam of two previous answers but I think this is clear
Peer comment(s):

agree Daryo : that's my understanding also - this being so far only "the most plausible" - being sure would be better, but no additional context on the horizon ...
19 hrs
thanks
disagree Francois Boye : You provide no explanation for your translation, Which types are you talking about?//Do you know what a tautological response is?
2 days 15 hrs
The types that are pre-authorised
agree Conor McAuley : More context is not necessarily required, the situation is reasonably clear. Also I would say "authorised" not "pre-authorised".
3 days 23 hrs
thanks
Something went wrong...
4 KudoZ points awarded for this answer. Comment: "Thanks!"
8 hrs

services (pre-) cleared by category

I agree with Daryo (for a change) that 'by nature' - as in immeuble par nature vs. par destination - means automatically, inherently and, in this case, bulk-cleared in advance.

How the services contrast in the next para. with the prestation (act of provision or supply of the non-auditing service) and that does not seem to collocate 'in nature' with '(non-)autorisée) should also be addressed: 'nature de la prestation'.

Otherwise, beware of 'categoric' answers wiith no references.

Example sentence:

Category of Services means the classification of the services offered by a provider of last resort of basic service as either essential, discretionary, competitive or deregulated.

Something went wrong...
13 hrs

permitted/permissible [nonaudit] services

Bit of a thumbsuck, but the term may be related to the EU audit reform of 2014, which among other things restricts the range of nonaudit services that accounting firms may provide. A service autorisé par nature would then be a nonaudit service that such firms are allowed to provide by virtue of not being blacklisted.

I haven't found any refs indicating this is a trade term, so unsure how widespread it is. But it does appear at the end of this Les Echos article https://archives.lesechos.fr/archives/cercle/2013/07/04/cerc...

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Note added at 13 hrs (2022-07-04 13:46:06 GMT)
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Some additional links that might help:
https://home.kpmg/xx/en/home/insights/2016/08/eu-audit-refor...
https://www.pwc.com/gx/en/about/global-regulatory-affairs/au...
https://www.lawinsider.com/dictionary/permitted-non-audit-se...
https://ec.europa.eu/info/business-economy-euro/company-repo...
Example sentence:

Draw up a list of permitted nonaudit services approved by X's Accounts Comittee and Y's Audit Committee.

Obtain the prior approval of X's Audit Committee for services that are not prohibited but that are not on the list of permissible nonaudit services.

Something went wrong...
-1
1 day 2 hrs

audit services pre-authoris(z)ed by their very nature/by definition

The said services are audit services to ascertain the validity of the tenderers' financial statements, as written at the bottom (last paragraph) of the text submitted by Asker.

The so-called 'services autorisés par nature' are ordered and authoris(z)ed by the tender issuer. The reason it is so is self-evident: the ' services autorisés par nature'
as defined above are the same as the ones in the purview of auditors.



Peer comment(s):

disagree AllegroTrans : The term doesn't include "audit", // "Audit" is NOT in the term - read it again and anyway, asker says it's about "non-audit" tasks//just stand back from your bias and read it all again please
1 day 15 hrs
services autorisés par nature : vérification de la nature de la prestation, recueil de l’analyse d’indépendance des auditeurs centraux, respect des ratios…//Do you understand what the definition above means?
Something went wrong...
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