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существенные оценки

English translation: material estimates

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Russian term or phrase:существенные оценки
English translation:material estimates
Entered by: Yuri Larin

09:30 Jun 11, 2011
Russian to English translations [PRO]
Accounting / Pls share your ideas (backed up by experience in the field). Thank you!
Russian term or phrase: существенные оценки
(Taken from a fragment of an auditor's report)

Проверка основывалась на применении общих научных и специальных методов контроля и включала определение принципов бухгалтерского учета, на основе которых составлялась отчетность, изучение ***существенных оценок***, которыми руководствовался Заказчик при составлении отчетности.
Yuri Larin
Ukraine
Local time: 23:14
material estimates
Explanation:
In evaluating whether management has identified all accounting estimates that could be material to the financial statements, the auditor considers the circumstances of the industry or industries in which the entity operates, its methods of conducting business, new accounting pronouncements, and other external factors.

http://pcaobus.org/Standards/Auditing/Pages/AU342.aspx
Selected response from:

Zoryana Dorak
Ukraine
Local time: 23:14
Grading comment
Thank you, Zoryana!
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +3material estimates
Zoryana Dorak


  

Answers


36 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +3
material estimates


Explanation:
In evaluating whether management has identified all accounting estimates that could be material to the financial statements, the auditor considers the circumstances of the industry or industries in which the entity operates, its methods of conducting business, new accounting pronouncements, and other external factors.

http://pcaobus.org/Standards/Auditing/Pages/AU342.aspx

Zoryana Dorak
Ukraine
Local time: 23:14
Specializes in field
Native speaker of: Native in UkrainianUkrainian, Native in RussianRussian
PRO pts in category: 72
Grading comment
Thank you, Zoryana!

Peer comments on this answer (and responses from the answerer)
agree  Jelena Zaharova
3 hrs
  -> Спасибо!
agree  Susan Welsh
16 hrs
  -> Спасибо!
agree  cyhul
4 days
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