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1 auditing report
English-Russian dictionary of Oil Industry > auditing report
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2 auditing report
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3 report
1.1) сообщать, информировать2) отчитываться2.1) доклад; сообщение; отчет2) ведомость3) акт4) отсрочка расчета по фондовой сделке, репорт• -
4 report of the auditing committee
Политика: отчёт ревизионной комиссииУниверсальный англо-русский словарь > report of the auditing committee
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5 special report
ауд. специальный (аудиторский) отчет* (аудиторское заключение по отдельным счетам/статьям бухгалтерской отчетности; составляется в соответствии с общепринятыми аудиторскими стандартами)See:* * * -
6 auditor's opinion
ауд. аудиторский [ревизионный\] отчет, отчет аудитора, заключение (внешнего) аудитора [ревизора\], аудиторское заключение, акт ревизии, отчет о результатах ревизии (заключение внешнего аудитора о соответствии отчетности компании требованиям законодательства о бухгалтерском учете и реальному положению дел в компании за определенный период; выполняется аудитором в соответствии с общепринятыми стандартами аудита)Syn:accountant's opinion, opinion letter, audit report, audit opinion, auditor's report, auditor's conclusion, certificate of accounts, auditor's certificate, report of the auditorSee:audit 1. 1) adverse opinion, unqualified opinion, qualified opinion, disclaimer of opinion, subject to opinion, except for opinion, independent auditor, auditing standard, financial statement, negative assurance, positive assurance, long-form report, short-form report, management letter, audit certificate
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мнение аудитора: часть отчета аудитора относительно соответствия финансовой отчетности компании общепринятым правилам бухгалтерского учета и предшествующим учетным данным; = accountant's opinion; см. auditor's certificate;* * ** * *. . Словарь экономических терминов . -
7 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 -
8 committee
nкомитет, комиссияto appear before a committee — присутствовать / выступать на заседании комитета
to assign a task to a committee — передавать вопрос в комитет; поручать решение вопроса комитету
to chair a committee — быть председателем комитета; возглавлять комитет
to define the competence of the committee — определять / устанавливать круг полномочий комитета
to entrust a committee with a task — передавать вопрос в комитет, поручать решение вопроса комитету
to establish a committee — образовывать / создавать / учреждать комитет
to exclude smb from a committee — выводить кого-л. из состава комитета
to form a committee — образовывать / создавать / учреждать комитет
to go before a committee — присутствовать / выступать на заседании комитета
to introduce smb into a committee — включать / вводить кого-л. в состав комитета
to refer / to remit smth to a committee — передавать что-л. на рассмотрение комитета
to set up a committee — образовывать / создавать / учреждать комитет
- administrative committeeto specify the terms of reference of the committee — определять / устанавливать круг полномочий комитета
- advisory committee
- Aeronautical and Space Science Committee
- Agriculture and Forestry Committee
- Appropriations Committee
- arbitration committee
- Armed Service Committee
- auditing committee
- back-bench committee
- Banking and Currency Committee
- budget committee
- cabinet committee
- cabinet-level committee
- censorship committee
- citizens' committee
- city committee
- Committee for Economic Development
- committee for national redemption
- committee is holding a sitting
- committee is in session
- committee is sitting
- committee of action
- committee of experts
- committee of five
- committee of inquiry
- Committee of Permanent Representatives of Member States of the EU
- Committee of the Whole House
- Committee on Committees
- committee on juridical questions
- committee on legal questions
- Committee on Rules
- conference committee
- Congressional campaign committee
- Congressional committee
- consultative committee
- coordination committee
- COPEREP
- county committee
- credentials committee
- cross-party committee
- DAC
- Defense Ministers' Committee
- Democratic National Committee
- Development Assistance Committee
- District of Columbia Committee
- drafting committee
- Education and Labor Committee
- election committee
- emergency committee
- enlarged committee
- Ethics Committee
- executive committee
- exhibition committee
- Expenditures in the Executive Departments Committee
- Finance Committee
- Foreign Affairs Committee of the House of Representatives
- Foreign Ministers' Committee
- four-strong committee
- general committee
- Good Offices Committee
- government committee
- Government Operations Committee
- high level committee
- hospitality committee
- House Administration Committee
- House Intelligence Committee
- Human Rights Committee
- ICRC
- inter-agency committee
- interim committee
- Interior and Insular Affairs Committee
- Internal Security Committee
- International Committee of the Red Cross
- International Olympic Committee
- Interstate and Foreign Commerce Committee
- joint committee
- joint Congressional committee
- judicial screening committee
- Labor and Public Welfare Committee
- law-and-order committee
- legal committee
- main committees
- management committee
- Merchant Marine and Fisheries Committee
- Military Staff Committee
- mixed committee
- National Olympic Committee
- National Salvation Committee
- negotiating committee
- Nobel Prize Committee
- nominations committee
- organizing committee
- parliamentary committee
- party committee
- patronage committee
- permanent committee
- policy-making committee
- political action committee
- political committee
- Post Office and Civil Service Committee
- press committee
- procedural committees
- Public Lands Committee
- Public Works Committee
- reception committee
- recess committee
- report of the committee
- Republic Election committee
- Rules and Administration Committee
- Science and Astronautics Committee
- select committee
- selection committee
- Senate Appropriations Committee
- Senate Armed Services Committee
- Senate Intelligence Committee
- senatorial committee
- sessional committee
- sifting committee
- smelling committee
- special committee
- Standards of Official Conduct Committee
- standing committee
- steering committee
- strike committee
- style committee
- subsidiary committee
- trade-union committee
- UN Sanctions Committee
- Un-American Activities Committee
- Veterans Affairs Committee
- Ways and Means Committee
- welfare committee
- working committee -
9 audit opinion
по поводу проверенной им бухгалтерской отчетности (accounts или financial statements). В случае, если аудиторы выдают аудиторское заключение без оговорок (unqualified audit report), в нем формулируется мнение 9 том, что бухгалтерская отчетность дает правдивое и беспристрастное отражение (true and fair view) положения дел и деятельности компании и била подготовлена в соответствии с Законом о компаниях (Companies Act). Аудиторские стандарты (auditing standards) В Великобритании классифицируют оговорки qualifications в зависимости от того, хотят ли аудиторы выразить неопределенность (uncertainty) или несогласие (disagreement), и от того, является ли оговорка фундаментальной или же существенной, но не фундаментальной
Специализированный англо-русский словарь бухгалтерских терминов > audit opinion
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