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1 Prüfungsablauf
Prüfungsablauf m RW audit work schedule* * *m < Rechnung> audit work schedule* * *Prüfungsablauf
(Revision) audit procedure;
• Prüfungsabschnitt (Revision) period under audit;
• Prüfungsabteilung (Abnahme) inspection department, (Revision) auditing department (division);
• Prüfungsamt assay office, (Bundesrechnungshof) audit office;
• Prüfungsanweisung (Revision) audit instructions;
• [schriftliche] Prüfungsaufgabe [test (examination)] paper;
• Prüfungsaufgaben beantworten to answer the questions;
• Prüfungsaufgaben bekannt geben to give out the examination papers;
• Prüfungsauftrag (Abnahme) inspecting order, (Revision) auditing order (engagement);
• Prüfungsausschuss examination board, examining body, review board (US), screening jury (panel) (US), (Revision) auditing commission, Audit Committee;
• Prüfungsausschuss für Zollfragen tariff commission (US);
• Prüfungsbeamter (Abnahme) inspecting officer, test clerk, (Revisor) auditor, accountant, examiner;
• Prüfungsbedingungen testing conditions;
• Prüfungsbehörde examining board;
• Prüfungsbericht inspector’s (examination) report, (Revisor) auditor’s (audit) report, (Vermessungsbericht) survey;
• eingeschränkter Prüfungsbericht qualified certificate ([audit] report);
• Prüfungsbericht für die Börsenzulassungsstelle (unabhängiger Wirtschaftsprüfer) comfort letter (US);
• Prüfungsbescheinigung (Abnahme) inspection certificate, certificate of analysis (inspection), (Revision) accountant’s (audit) certificate;
• Prüfungsbogen (Revision) working papers;
• Prüfungsergebnis examination (test) result (score), findings;
• Prüfungsgang (Revision) audit routine;
• Prüfungsgebühr examination fee, (Abnahme) inspection fee, (Revision) audit (auditing) fees;
• Prüfungsgesellschaft auditing company, auditors;
• Prüfungsgremium examination board (authorities), examining body (board), board of examiners, review board (US);
• Prüfungsgrundsätze (Revision) principles of accounting;
• Prüfungshandlungen (Revision) features of audit;
• autonome Prüfungs- und Kontrollinstanz autonomous inspectorate and control body;
• Prüfungsjahr (Revision) audit year;
• Prüfungskommission examination board, board of examiners, examinig body, review board (US), (Abnahme) inspection committee (commission), (Revision) auditing commission;
• Prüfungskosten examination fees, (Abnahme) inspection cost, (Revision) audit fees;
• Prüfungsleistung test performance;
• Prüfungsmethode examination technique, testing method;
• Prüfungsmuster specimen;
• Prüfungspersonal inspection personnel, (Buchprüfer) auditing staff;
• Prüfungspflicht obligatory inspection. -
2 Bundesrechnungshof
m Federal Audit Office* * *Bụn|des|rech|nungs|hofm no pl (Ger)Federal Audit Office, Federal Accounting Office* * *Bun·des·rech·nungs·hofm kein pl Federal Audit Office (responsible for examining the income and expenditure of the government)* * *Bundesrechnungshof m Federal Audit Office -
3 Rechnungshof
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4 Revisionsfehler
Revisionsfehler
(Revisor) auditing error;
• Revisionsfirma auditing company, accounting firm, auditors;
• Revisionsfrist time for appeal;
• Revisionsgebühren (Buchprüfung) audit[ing] fees;
• Revisionsgericht appellate court, Supreme Court of Appeal (Br.) (of Errors, US);
• Revisionsgesellschaft auditors, audit office, auditing company;
• Revisionsgrund reversible error;
• Revisionsgrundsätze principles of accounting;
• Revisionsinstanz stages of appeal;
• in die Revisionsinstanz gehen to lodge an appeal [against];
• Revisionsjahr audit year;
• Revisionskläger plaintiff in error, appellant;
• Revisionsklausel review clause;
• Revisionskräfte auditing staff;
• Revisionsleiter accountant in charge;
• Revisionspersonal auditing staff;
• Revisionsprotokoll audit certificate;
• Revisionsrecht audit privilege;
• Revisionsrichter appellate judge;
• Revisionsrichtlinien audit standards;
• Revisionstätigkeit audit services;
• Revisionstechnik auditing technique;
• Revisionstermin audit date;
• Revisionsumfang scope of audit;
• Revisionsunterlagen audit notebook;
• Revisionsverfahren appeals procedure, (Buchprüfung) auditing (accounting) procedure;
• Revisionsverhandlung hearing of an appeal;
• Revisionsvorschriften audit standards;
• gesetzlich vorgeschriebene Revisionsvorschriften statutory audit requirements;
• Revisionswesen auditing, audit system;
• Revisionszeit audit period;
• Revisionszeitraum auditing period;
• Revisionszulassungsbeschluss writ of error;
• Revisionszyklus accounting cycle. -
5 Rechnungsamt
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6 Obergutachten
Obergutachten
resurvey;
• Oberhaupt head, chief;
• Oberhoheit supremacy, suzerainty;
• Oberingenieur first engineer;
• Oberkellner headwaiter, maître;
• Oberlänge (drucktechn.) ascender;
• Oberleitung supervision, superintendence, chief management, (telecom.) overhead line;
• Obermietverhältnis concurrent lease;
• Oberpostdirektion general post office (Br.);
• Oberrechnungshof, Oberrechnungskammer audit office (Br.), board (commissioners, Br.) of audit;
• Oberschicht top drawer, upper crust (coll.), the upper (higher) classes;
• Oberseite top, (Textilwaren) right side, face;
• Obersekretär principal clerk;
• Oberstadtdirektor town clerk (Br.), city manager (US);
• Obersteiger mine foreman, captain;
• Obersteuereinnehmer receiver general;
• Obersteuermann first mate;
• Oberstoff (Textilwaren) shell;
• Oberzahlmeister chief purser;
• Oberzollaufseher landing surveyor (Br.). -
7 Oberrechnungshof
Oberrechnungshof, Oberrechnungskammer
audit office (Br.), board (commissioners, Br.) of audit -
8 Oberrechnungskammer
Oberrechnungshof, Oberrechnungskammer
audit office (Br.), board (commissioners, Br.) of audit -
9 Bundesrechnungshof
m1. Federal Audit Office2. Federal Court of Audit -
10 Prüfungsamt
Prüfungsamt n RECHT, BIL examination body, examination authority* * *Prüfungsamt
assay office, (Bundesrechnungshof) audit office -
11 Rechnungsgeld
Rechnungsgeld
money of account, fiat money (US);
• Rechnungsgewicht billed weight;
• Rechnungsgrundlage basis of calculation;
• Rechnungsgutschrift credit memorandum;
• Rechnungshöchstbetrag account limit;
• oberster Rechnungshof Commissioner of Audits (Br.), General Accounting Office (US);
• Rechnungsjahr current (account[ing], trading, Br., working) year;
• staatliches Rechnungsjahr financial (Br.) (fiscal, US) year;
• Rechnungskammer audit office;
• Rechnungskontrolle accounts control;
• Rechnungskopie copy [of] invoice;
• beglaubigte Rechnungskopie certified copy of invoice;
• Rechnungskosten (vor Abzug des Bardiskonts) billed cost;
• Rechnungslage account;
• Rechnungsleger accountable person. -
12 Rechnungshof
Rechnungshof m (official government) audit office; (AE) General Accounting Office; (EU) Court of Auditors -
13 Rechnungskammer
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14 Betriebsprüfungsstelle
Be·triebs·prü·fungs·stel·lef FIN tax audit office -
15 Landesrechnungshof
Lan·des·rech·nungs·hofm regional [or state] audit office -
16 Gemeindeeigentum
Gemeindeeigentum
common [property], municipal property;
• Gemeindeeigentum privatisieren to enclose common land;
• Gemeindeeinnahmen revenue of the city council, local revenue;
• Gemeindeeinrichtung communal organization (institution);
• Gemeindefürsorge parochial relief;
• Gemeindegut common;
• Gemeindehaushalt local government (Br.) (municipal) budget;
• Gemeindehaushaltungen belasten to burden the finances of the communities;
• Gemeindehaushaltswesen local (Br.) (municipal, US) budgeting;
• Gemeindehoheit local self-government;
• Gemeindekasse borough fund;
• Gemeindeland common [land], townland, common field;
• am Gemeindeleben regen Anteil nehmen to move into the center (US) (centre, Br.) of common affairs;
• Gemeindelehrling parish apprentice (Br.);
• Gemeindeobligationen local improvement (Br.) (municipal, US) bonds;
• Gemeindeordnung local by(e)-law (Br.), municipal ordinance (charter) (US);
• Gemeindepflege parish welfare;
• Gemeindepolizei country constabulary, city police;
• Gemeindepolizist parish constable;
• Gemeindeprüfungsamt internal audit office (Br.);
• Gemeinderat parish (local, district) council (Br.), local (municipal) board, (Stadtrat) borough council (Br.), city council (US);
• vom Gemeinderat gebilligt werden to go through the town council. -
17 Gemeindeprüfungsamt
Gemeindeprüfungsamt
internal audit office (Br.) -
18 Rechnungskammer
Rechnungskammer
audit office -
19 Revisionsgesellschaft
Revisionsgesellschaft
auditors, audit office, auditing company -
20 Bundesrechnungshof
Bundesrechnungshof m (German) Federal Audit Office
См. также в других словарях:
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