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1 independence of auditors
ауд. независимость аудиторов (принцип аудита, согласно которому аудиторы должны быть независимы от проверяемых ими фирм и делать объективные выводы)See:Англо-русский экономический словарь > independence of auditors
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2 independence
сущ.1) пол. автономия, независимость, самостоятельность, суверенитетSyn:See:2) эк. (финансовая) независимость3) стат. ( взаимная независимость качественных признаков)Ant:* * *. . Словарь экономических терминов . -
3 auditor
сущ.1)а) ауд. аудитор, контролер отчетности (специалист, который анализирует финансовую отчетность и бухгалтерские записи на предмет соответствия принятым правилам ведения учета и реального отражения хозяйственных операций)See:authorized auditor, Certified Financial Services Auditor, city auditor, company auditor, county auditor, data processing auditor, district auditor, external auditor, field auditor, independent auditor, individual auditor, information auditor, information systems auditor, internal auditor, joint auditor, marketing auditor, personnel quality assurance auditor, predecessor auditor, premium auditor, registered auditor, staff auditor, successor auditor, systems auditor, tax auditor, travelling auditor, auditor's certificate, auditors' certificate, auditor's conclusion, auditors' findings, auditor's opinion, auditors' remuneration, auditor's report, auditors' report, board of auditors, independence of auditors, report of the auditor, report of the auditors, audit 1) The Internal Auditor, Court of Auditors, European Court of Auditors, Institute of Internal Auditors, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurersб) ауд. аудитор, аудиторская компания (независимая компания, удостоверяющая правильность отчетности фирмы)Syn:See:в) гос. фин., ауд. аудитор, (бухгалтер)-ревизор* (официальное лицо, которому поручена проверка правильности расходования государственных средств)Syn:See:2) обр. вольнослушатель* (учащийся, посещающий определенный учебный курс, но не сдающий экзаменов или зачетов по курсу и не получающий учебных баллов)See:credit 1. 8)3) общ. слушатель (напр., лицо, присутствующее в зале и слушающее чью-л. речь)So low was Deems's voice that his auditors had to give it close attention. — Голос Димса был таким тихим, что его слушателям приходилось напрягать слух.
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аудитор, бухгалтер-ревизор: 1) независимая компания или лицосоответствующей квалификации, удостоверяющие правильность отчетностиревизуемой фирмы для акционеров последней; 2) официальное лицо, которому поручена проверка правильности расходования государственных средств; см. external auditor;* * *ревизор; аудитор. . Словарь экономических терминов .* * *лицо, которое проводит аудит -
4 court
суд; зал суду; будівля суду; законодавчі збори; засідання законодавчих зборів; королівський двір; суддя; розм. час, призначений для слухання справи у суді; палацеве прийняттяcourt of appellate jurisdiction — апеляційний суд, апеляційна судова інстанція; суд другої інстанції
court of competent jurisdiction — належна судова інстанція, належний суд
court staffed by professional judges — суд, укомплектований професійними суддями
- court actioncourt's power of judicial review — право судового нагляду, право судового контролю
- court administration
- court and jury
- court appearance
- court-appointed
- court-appointed attorney
- court-appointed expert
- court-appointed lawyer
- court-appointed trustee
- court approval
- court-approved agreement
- court attendant
- court authorization
- court-authorized
- court-baron
- court below
- court brief
- court briefing
- court case
- court challenge of a decision
- court charges
- court Christian
- court christian
- court clerk
- court-committed
- court-committed inmate
- court competence
- court composition
- court costs
- court day
- court decision
- court decree
- court delay
- court determination
- court district
- court expert
- court expert's report
- court fee
- court fees
- court file
- court hearing
- court holding
- court house
- court-house
- court-imposed
- court-imposed fine
- court in banco
- court in bank
- court in camera
- court in session
- court in term time
- court in vacation
- court injunction
- court instance
- court investigator
- court judgement
- court judgment
- court jurisdiction
- court-like
- court-like body
- court-martial
- Court Martial Appeal Court
- court-martial for desertion
- court-martial prisoner
- court-martial summons
- court not of record
- court of admiralty
- court of aldermen
- court of appeal
- court of appeals
- court of appeal ruling
- court of appeals ruling
- court of arbitration
- Court of archdeacon
- court of assize and nisi prius
- court of assizes
- court of auditors
- court of bankruptcy
- court of cassation
- court of chivalry
- court of claims
- court of Common Council
- court of common law
- court of conciliation
- court of construction
- court of criminal appeal
- court of criminal correction
- court of domestic relations
- court of enquiry jurisdiction
- court of inquiry jurisdiction
- court of equity
- court of first appearance
- court of first instance
- court of general jurisdiction
- court of highest resort
- court of honor
- court of honour
- court of impeachment
- court of industrial relations
- court of inquiry
- court of inquiry jurisdiction
- Court of International Trade
- court of judiciary
- court of jurisdiction
- court of justice
- court of last resort
- court of law
- court of limited jurisdiction
- court of military appeals
- court of military justice
- court of nisi prius
- court of original jurisdiction
- court of oyer and terminer
- court of Passage
- court of petty sessions
- court of primary jurisdiction
- court of quarter sessions
- court of record
- court of referees
- court of second instance
- Court of Session
- court of sessions
- court of small claims
- court of special jurisdiction
- Court of St. James
- court of staple
- Court of Star Chamber
- court of summary jurisdiction
- court of summary prosecution
- court of superior jurisdiction
- court of swainmote
- Court of the Archbishop
- court of the communions
- court of the United States
- court of third instance
- court of trial
- court of wards
- court official
- court opinion
- court order
- court-ordered
- court-ordered desegregation
- court orders
- court practice
- court preference
- court president
- court prisoner
- court proceedings
- court procedure
- court processes
- court rate
- court receiver
- court record
- court record
- court records
- court referral
- court register
- court registry
- court report
- court reports
- court reporter
- court rolls
- court-room
- court rules
- court ruling
- court rulings
- court sentence
- court settlement
- court session
- court structure
- court style
- court system
- court taxes
- court trust
- court usage
- court usher
- court victory
- court with lay judges
- courts brief
- courts martial system
- court's approach
- court's budget
- court's calendar
- court's conclusion
- court's consent
- court's construction
- court's conviction
- court's decision
- court's decision for retrial
- court's duty
- court's expert
- court's holding
- court's independence
- court's initial ruling
- court's interpretation
- court's invalidation
- court's judgement
- court's judgment
- court's jurisdiction
- court's jurisprudence
- court's justice
- court's majority
- court's office
- court's offices
- court's opinion
- court's order
- court's position
- court's powers
- court's public session
- court's resolution of a case
- court's role
- court's ruling
- court's rules
- court's satisfaction
- court's unanimous opinion
- court's witness
- court's work
См. также в других словарях:
independence of auditors — The fundamental principle that auditors must be, and must be seen to be, independent to enable them to behave with integrity and make objective professional and business judgments. Specific threats to independence include: • an overdependence… … Accounting dictionary
independence — The absence of a relationship, obligation, or *conflict of interest that could comprise an auditor’s judgment. In external auditing, independence can be subverted (or can be perceived to be subverted) by many factors, including the following: (i) … Auditor's dictionary
auditor independence — See independence … Auditor's dictionary
Auditor independence — refers to the independence of the auditor from parties, that have an interest in the financial statements of an entity. It is essentially an attitude of mind characterized by integrity and an objective approach to the audit process. The concept… … Wikipedia
Institute of Internal Auditors — Established in 1941, The Institute of Internal Auditors (IIA) is a guidance setting body. Serving members in 165 countries, The IIA is the internal audit profession s global voice, chief advocate, recognized authority, and principal educator,… … Wikipedia
Court of Auditors — Official emblem … Wikipedia
European Court of Auditors — The European Court of Auditors is the fifth institution of the European Union (EU). It was established in 1975 in Luxembourg to audit the accounts of EU institutions. The Court is composed of one member from each EU member state and its current… … Wikipedia
Institute of Internal Auditors — (Pour IIA decision theory, voir Independence of irrelevant alternatives.) (Désambiguation: voir IIA.) Cette page est la traduction de la page Wikipedia anglaise Etabli en 1941, l Institute of Internal Auditors (IIA) ou Institut des Auditeurs… … Wikipédia en Français
assurance — 1. . A positive declaration on an *audit obj ective. Assurance can cover a wide range of matters, from the *fair presentation of *financial statements to the effective operation of *internal controls. Assurance does not offer the certainty of a… … Auditor's dictionary
audit rotation — The periodic changing of external auditors. Some countries Italy and Spain, for example have traditions of requiring listed corporations to rotate auditors after a defined time period (typically five or seven years) in an attempt to encourage… … Auditor's dictionary
Big Four, the — 1. The Big Four accounting firms are *Deloitte Touche Tohmatsu, *Ernst & Young, *KPMG, and *PricewaterhouseCoopers. These firms are more than merely global accountants and auditors: External auditing is their core activity but they also provide a … Auditor's dictionary