Learn English Grammar From A–Z
1Business Finance(accounts/books) auditar
- It is illegal for a director to audit his own company's accounts.
- However, when accounting firms audit businesses that they also serve as consultants, they lose their independence.
- Any severe, firmwide sanction, such as a one-year ban on auditing public companies, could put an accounting firm out of business.
- In the case of a company, the working papers of the company auditor (who audits the accounts prepared by the company's accountant) are the auditor's property.
- Government authorities will be given the power to inspect and audit companies which export military-related equipment under new laws to be introduced later this year.
- The Companies Act 1990 prohibits an ‘officer or servant’ of a company from auditing his company's accounts.
- Or, if you're auditing a company with two sales each year, it's unlikely that a sale will be recorded incorrectly.
- Assume you are auditing a large company that has lots of complex contracts.
- Currently, spouses, children, and even nearby in-laws of partners are not allowed to hold stock in companies audited by those partners.
- The full year 2000 audited accounts are due out very shortly.
- The nominally independent Financial Accounting Standards Board defines accounting and auditing standards.
- The association said public accountants would only audit their financial reports if they complied with auditing standards.
- In January, the British government also unveiled a plan to set up a single regulator to oversee accounting and auditing standards and called on firms to rotate audit partners every five years.
- They are either running big corporations, or auditing their accounts.
- His office audits accounts of all public sector bodies and where attention needs to be drawn to outstanding issues a statement is issued.
- On a rainy morning in December last year, my son, a certified public accountant, went out to audit the accounts of a corporation when he suddenly slipped and fractured his right thigh.
- Client money is kept in a segregated client account, which is audited each year by one of the big four accountancy firms.
- Subsequently they alleged that the accounts had been negligently audited.
- He said: ‘It's nonsense for him to say that the accounts were not audited because auditing firms were on Christmas break.’
- This will be confirmed when the public accounts are audited.
2USUniversityasistir como oyente a
- You may be able to audit classes, attend without receiving any academic credit.
- While auditing a class taught by Robert Lowell at Boston University, Sylvia met another poet hell-bent on suicide, Anne Sexton.
- Then for my final grade, the university said I was auditing the class, even though I got an A.
- He was only auditing the class at the time, so he refused to take part in the experiment.
- I just audited the class once and it was exactly what I wanted.
- The can also write a novel, tackle advanced math problems, go on hikes, or even audit classes in college.
- This summer some kids who are in companies now like Pennsylvania Ballet and Carolina Ballet came back to audit classes during their time off.
- He wants to challenge Wellington's policy of allowing non-enrolled students from underprivileged backgrounds to audit classes for free.
- Totally unexpectedly, at the age of eighteen, Emmy decided that she would not become a schoolteacher but that instead she would spend the next two years auditing classes at the University of Erlangen.
- Typically these classes are term-length in duration and may be audited or taken for credit to be applied to a certificate or degree program.
- He audited a couple of classes and worked part time to make the time pass.
1.1(inspection)auditoría feminineaudit report — informe de auditoría
- We have an independent audit and accountants say the Duchy is being run according to all modern accounting practices.
- The member states were persuaded that an independent audit body was warranted, given the emergence of an EU budget with supranational characteristics.
- Like many other professions involving large volumes of cash transactions, vets also come under the scrutiny of tax officials in audits.
- The independent audit and inspection report for 2002 censures the council for soaring rent and council tax arrears and for poor financial control of its housing maintenance department.
- The leading Russian oil companies have all announced big increases this year, following independent international audits.
- In the case where a company is exempt from an audit, the accountant will still prepare the company's accounts to comply with accounting standards and statutory formats.
- We want to know how often an internal audit or an independent audit has been carried out.
- An initial meeting should occur during the planning stage of the audit to discuss new accounting, auditing or regulatory issues affecting the organization.
- The second moral is: there needs to be an independent audit and investigation of the colonel and his various bank accounts.
- And be extra cautious if the company has never undergone an audit from an outside accounting firm.
- He developed not only bookkeeping rules but also the procedures for preparing periodic income statements and budgets and performing independent audits.
- This is an independent state audit body in charge of the fiscal management and control of public bodies, with particular regard to the way that State assets are used.
- The decision to cut back followed an audit by independent consultants.
- The audit covers the last fiscal year, which ended in September.
- Out-of-control spending, he says, will be addressed by launching an independent audit of the state budget to pinpoint what is being ‘wasted and mismanaged’.
- Before beginning his audit, the inspector will give the taxpayer an opportunity to make a full disclosure about any areas of the taxpayer's affairs that are not in order.
- The major objective was to discover fraud much more quickly than it could be discovered by a public accountant during an annual audit.
- We conducted our audits in accordance with auditing standards generally accepted in the United States of America.
- It will also examine the audit system and other internal controls within the bank.
1.2US (report)informe de auditoría masculine
2(of plant, premises)inspección feminine