Capsule Vocabularies: auditorías

ES-EN legal translators (and lawyers and professors) often require a minimum basic vocabulary in a specific area of law, something that they will be hard pressed to find searching word-by-word in a dictionary. (In this case, the “problem” with dictionaries is that they are in alphabetical order.) Blog entries labeled “Capsule Vocabularies” will feature some of the basic terminology lists developed for my students of legal English that I hope may also be of interest to translator and interpreter colleagues and other legal professionals.

Auditorías (Audits)

Normas Internacionales de Auditoría (NIA)—International Standards on Auditing (ISA)
sociedad de auditoría—audit firm; auditing company
comité de auditoría—audit committee
contrato de auditoría; carta de encargo; carta-propuesta—audit contract
honorarios del auditor—auditor’s fees
auditoría de cuentas; censura de cuentas—auditing of accounts
auditoría de las cuentas anuales—audit of annual accounts/financial statements
auditoría annual—annual audit
auditoría especial—special audit
auditor; censor—auditor
censor jurado de cuentas—certified auditor
auditor individual—individual auditor
auditor independiente—independent auditor
auditor interno—internal auditor
documentación de auditoría (papeles de trabajo)—audit documentation (working papers)
imagen fiel—true and fair view; fair presentation
imagen fiel del patrimonio y de la situación financiera de la empresa auditada—true and fair view of the audited company’s assets and financial position
marco de información financiera applicable—applicable financial reporting framework
marco de imagen fiel—fair presentation framework
marco de cumplimiento—compliance framework
evidencia de auditoría—audit evidence
riesgo de auditoría—audit risk
riesgo inherente—inherent risk
riesgo de control—control risk
riesgo de detección—detection risk
riesgo de incorrección—misstatement risk; risk of misstatement
juicio professional—profesional judgment
escepticismo professional—professional skepcticism
seguridad razonable—reasonable assurance
informe de auditoría—audit report
opinión de los auditores—auditors’ opinion
opinión favorable—unqualified opinion; clean opinion
opinión con salvedades—qualified opinion
opinión desfavorable—adverse opinion
opinion denegada—disclaimer of opinion

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