C1 · 50 words
The audit of accounts in Spanish
Planning, sample, evidence, opinion — how a set of accounts is examined and judged.
Practise this list
From these 50 words, as many per round as you like — up to all of them: first what is due today, then new ones. First you choose, then you fill the gap, then you write it yourself. Mistakes come back again shortly.
More about this list
El papel de trabajo is the auditor's working paper, and el papel is the same word Spanish uses for the part an actor plays. It is the sheet — una hoja de papel, el papel higiénico — and it is the role: hacer el papel de, desempeñar un papel importante. English took « role » from French and left « paper » where it was, so the two never meet. Spanish kept one word for both, and the link is the sheet an actor was handed to learn from.
The words
View
Phrase (49)
la auditoría de cuentasthe audit of the accountsPhraseC1
La auditoría de cuentas es obligatoria por encima de cierto tamaño.The audit of the accounts is compulsory above a certain size.
el auditor de cuentasthe auditor who signs the accountsPhraseC1
El auditor de cuentas está inscrito en un registro oficial.The auditor who signs the accounts is on an official register.
la independencia del auditorthe auditor standing apart from the clientPhraseC1
La independencia del auditor se documenta cada año.The auditor standing apart from the client is documented every year.
la rotación del auditorthe changing of the auditor after some yearsPhraseC1
La rotación del auditor es obligatoria pasados unos años.The changing of the auditor after some years is required by law.
la carta de encargothe letter that sets the job outPhraseC1
La carta de encargo delimita el alcance.The letter that sets the job out marks the limits of the work.
el alcance de la auditoríathe scope of the auditPhraseC1
El alcance de la auditoría se pacta antes de empezar.The scope of the audit is agreed before anything starts.
la planificación de la auditoríathe planning of the auditPhraseC1
La planificación de la auditoría empieza meses antes.The planning of the audit begins months ahead.
el riesgo de auditoríathe risk that the audit itself misses somethingPhraseC1
El riesgo de auditoría guía dónde mirar más.The risk that the audit itself misses something guides where to look harder.
el riesgo inherentethe risk that is there anywayPhraseC1
El riesgo inherente existe aunque no haya control.The risk that is there anyway exists even with no control at all.
el riesgo de controlthe risk that the checks failPhraseC1
El riesgo de control mide si el sistema falla.The risk that the checks fail measures whether the system gives way.
la importancia relativathe size at which an error starts to matterPhraseC1
La importancia relativa se calcula al principio.The size at which an error starts to matter is worked out at the beginning.
el control internothe checks the firm runs on itselfPhraseC1
El control interno se prueba antes de confiar en él.The checks the firm runs on itself are tested before anybody trusts them.
la prueba de cumplimientothe test that the control worksPhraseC1
La prueba de cumplimiento comprueba que el control funciona.The test that the control works checks that it does what it should.
la prueba sustantivathe test that goes straight to the figurePhraseC1
La prueba sustantiva va directamente al saldo.The test that goes straight to the figure goes to the balance itself.
el muestreo de auditoríathe sample taken, and whyPhraseC1
El muestreo de auditoría se documenta con su criterio.The sample taken, and why, is written down with its reasoning.
la evidencia de auditoríathe proof the auditor gathersPhraseC1
La evidencia de auditoría ha de ser suficiente y adecuada.The proof the auditor gathers has to be enough and of the right kind.
el papel de trabajothe working paperPhraseC1
El papel de trabajo permite rehacer el razonamiento.The working paper lets somebody follow the reasoning again.
la confirmación externathe confirmation that comes from outsidePhraseC1
La confirmación externa vale más que el propio registro.The confirmation that comes from outside is worth more than the firm's own entry.
el recuento físicothe counting of the stock by handPhraseC1
El recuento físico se presencia, no se acepta.The counting of the stock by hand is watched, not taken on trust.
el corte de operacionesthe check on the days around the year endPhraseC1
El corte de operaciones mira los días alrededor del cierre.The check on the days around the year end looks at both sides of the date.
el hecho posterior al cierrewhat happened after the year endPhraseC1
El hecho posterior al cierre puede cambiar las cuentas.What happened after the year end can still change the accounts.
la estimación contablethe figure that had to be estimatedPhraseC1
La estimación contable se revisa contra lo ocurrido después.The figure that had to be estimated is checked against what happened later.
el deterioro del activothe writing down of an assetPhraseC1
El deterioro del activo exige un cálculo, no una opinión.The writing down of an asset needs a calculation, not an opinion.
la provisión contablethe money set aside for a riskPhraseC1
La provisión contable se justifica documento en mano.The money set aside for a risk is justified with documents in hand.
el pasivo contingentethe debt that may or may not arisePhraseC1
El pasivo contingente se explica en la memoria.The debt that may or may not arise is explained in the notes.
la parte vinculadathe party close to the companyPhraseC1
La parte vinculada se identifica antes de mirar los saldos.The party close to the company is identified before the balances are looked at.
la empresa en funcionamientothe assumption that the firm will carry onPhraseC1
La empresa en funcionamiento se cuestiona con motivo.The assumption that the firm will carry on is questioned only with reason.
el fraude contablethe faking of the accountsPhraseC1
El fraude contable se busca donde el control es débil.The faking of the accounts is looked for where the control is weak.
el escepticismo profesionalthe habit of not taking things on trustPhraseC1
El escepticismo profesional no es desconfianza.The habit of not taking things on trust is not the same as suspicion.
la carta de manifestacionesthe letter the directors signPhraseC1
La carta de manifestaciones la firma la dirección.The letter the directors sign confirms that nothing was held back.
el ajuste propuestothe correction the auditor proposesPhraseC1
El ajuste propuesto se discute antes del informe.The correction the auditor proposes is discussed before the report.
la incorrección no corregidathe error that was left uncorrectedPhraseC1
La incorrección no corregida se acumula en una lista.The error that was left uncorrected is added to a list.
el informe de auditoría de cuentasthe auditor's report published with the accountsPhraseC1
El informe de auditoría de cuentas se publica con las cuentas.The auditor's report published with the accounts comes out at the same time as they do.
la opinión favorablethe clean opinionPhraseC1
La opinión favorable no garantiza que todo esté bien.The clean opinion does not promise that everything is well.
la salvedad del informethe exception named in the reportPhraseC1
La salvedad del informe dice exactamente qué no se pudo comprobar.The exception named in the report says exactly what could not be checked.
la opinión desfavorablethe adverse opinionPhraseC1
La opinión desfavorable es poco frecuente y muy visible.The adverse opinion is rare and very visible.
la denegación de opiniónthe refusal to give an opinionPhraseC1
La denegación de opinión ocurre cuando falta información.The refusal to give an opinion happens when information is missing.
el párrafo de énfasisthe paragraph that points something outPhraseC1
El párrafo de énfasis llama la atención sin cambiar la opinión.The paragraph that points something out draws attention without changing the opinion.
la cuestión clave de auditoríathe matter the audit turned onPhraseC1
La cuestión clave de auditoría explica dónde estuvo el trabajo.The matter the audit turned on shows where the work went.
el informe adicional al comitéthe report to the audit committeePhraseC1
El informe adicional al comité no es público.The report to the audit committee is not published.
el comité de auditoríathe audit committeePhraseC1
El comité de auditoría se reúne sin la dirección.The audit committee meets without the management.
la revisión limitadathe shorter review that is not an auditPhraseC1
La revisión limitada no llega a ser una auditoría.The shorter review that is not an audit stops well short of one.
la auditoría de sistemasthe audit of the computer systemsPhraseC1
La auditoría de sistemas mira accesos y trazas.The audit of the computer systems looks at who had access and what was logged.
la pista de auditoríathe trail from entry to documentPhraseC1
La pista de auditoría une el apunte con el documento.The trail from entry to document joins the booking to the paper behind it.
el archivo permanentethe file of what does not change each yearPhraseC1
El archivo permanente guarda lo que no cambia cada año.The file of what does not change each year keeps what stays the same.
la supervisión del encargothe second partner watching over the jobPhraseC1
La supervisión del encargo la hace un socio distinto.The second partner watching over the job is not the one who did it.
el control de calidad del trabajothe review of the work before it is signedPhraseC1
El control de calidad del trabajo revisa antes de firmar.The review of the work before it is signed happens before the signature.
la responsabilidad del auditorwhat the auditor can be held toPhraseC1
La responsabilidad del auditor alcanza a terceros.What the auditor can be held to reaches third parties as well.
la conservación del expedientethe keeping of the audit filePhraseC1
La conservación del expediente dura años tras el informe.The keeping of the audit file lasts years after the report.
Noun (f) (1)
Grammar for these: Masculine or feminine · The plural
la circularizaciónthe writing to third parties for confirmationNoun (f)C1
La circularización pregunta directamente al tercero.The writing to third parties for confirmation asks the other side directly.
Missing a word? Look it up in the dictionary
This list belongs to Money, finance and economy — 16 lists and 800 words that can also be practised as a whole.