GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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09:44 Oct 1, 2015 |
Dutch to English translations [PRO] Bus/Financial - Accounting | |||||
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| Selected response from: John Holloway Netherlands Local time: 16:23 | ||||
Grading comment
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Summary of answers provided | ||||
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4 +3 | responsible signatory |
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3 | (AmE: In-Charge) accountant signing off (the audit/accounts/report) |
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3 | signing auditor |
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Summary of reference entries provided | |||
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fwiw |
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Discussion entries: 8 | |
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(AmE: In-Charge) accountant signing off (the audit/accounts/report) Explanation: I agree with David W. and Peter S. in the discussion entries, but would invert the expression. Two points: 1, signing off in coll. BrE could also mean saying goodbye on radio or TV program - hence the addition of audit, accounts or report etc. 2. Kitty B.'s demotion to auditor is arguably problematical for a British or Irish readership. I've known auditors working for well-known department stores back in London's West End who have only one O-level/GCSE, whereas accountants and 'accounts technicians' in the UK usually have to come up with a far better academic showing. Example sentence(s):
Reference: http://https://books.google.at/books?isbn=1305445163 |
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responsible signatory Explanation: - 'responsible signatory' (actually 'responsible individual', but this reads strangely here) if employed by the company being audited. - 'auditor', if employed by the auditing firm. Further context will determine which applies. I think the former. -------------------------------------------------- Note added at 22 hrs (2015-10-02 08:27:35 GMT) -------------------------------------------------- 'Auditor' implies and could also be expressed as 'registered auditor' ( http://www.icaew.com/en/technical/audit-and-assurance/workin... - if X was indeed the auditor deployed by the accountants' (auditing) firm and not the responsible signatory of the audited company. This term derives from the national register of auditors who may sign audits. (This also assumes English UK as target language. I haven't checked the US terminology.) The unqualified 'auditors' mentioned by Adrian MM could be internal auditors or part of the auditing team deployed by the auditing accountants' team. Typically juniors/articled clerks. The registered auditor still has to sign off and takes responsibility for the work of the entire auditing team. Reference: http://www.icaew.com/en/technical/audit-and-assurance/workin... |
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