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audit exceptions

Portuguese translation: ressalvas no parecer/opinião do auditor

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:audit exceptions
Portuguese translation:ressalvas no parecer/opinião do auditor
Entered by: Maria Teresa Borges de Almeida

10:00 Sep 22, 2016
English to Portuguese translations [PRO]
Tech/Engineering - Petroleum Eng/Sci / Finance Department
English term or phrase: audit exceptions
This is a term used in Appendix I of a Joint Operating Agreement between several Oil Companies.

Exception: in an audit of a financial statement, is a note stating that the auditor agrees with a majority of the statement, but not with certain parts. That is, exceptions are written when the auditor believes that the majority of the financial statement is accurate, but that there are a few inaccuracies scattered throughout. Exceptions are noted in the auditor's report.

Is it correct to use "nota explicativa de possiveis divergências" ? or is there a term with the same meaning in Portuguese?

Contexto e fonte

Appendix I: Accounting Procedure

1.7 Adjustments

Payments of any advances or billings shall not prejudice the right of any Non-Operator to protest or question the correctness thereof; provided, however, all bills and statements rendered to Non-Operators by Operator during any Calendar Year shall conclusively be presumed to be true and correct after twenty-four (24) Months following the end of such Calendar Year, unless within the said twenty-four (24) Month period a Non-Operator takes written exception thereto and makes claim on Operator for adjustment.

Operator shall be allowed to make adjustments to the Joint Account after such twenty-four (24) Month period if these adjustments result from audit exceptions outside of this Agreement, third party claims, or Government requirements.
ndengue
United Kingdom
ressalvas no parecer/opinião do auditor
Explanation:
Diria assim em PT(pt), ver:

O parecer de auditoria pode ser classificado, dependendo das circunstâncias em que a entidade for julgada pelo auditor após a realização de seus trabalhos, de quatro maneiras distintas conforme se segue:

a) opinião não modificada;
b) opinião modificada:
- opinião com ressalva;
- opinião adversa;
- opinião com abstenção de opinião.
http://auditoriaemfoco.blogspot.pt/2011/06/relatorio-de-audi...
Selected response from:

Maria Teresa Borges de Almeida
Portugal
Local time: 04:30
Grading comment
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +3exceções de auditoria
Salvador Scofano and Gry Midttun
4 +1ressalvas no parecer/opinião do auditor
Maria Teresa Borges de Almeida
4objeções durante a auditoria
Matheus Chaud


  

Answers


12 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +3
exceções de auditoria


Explanation:
Literal IMO.

Vaga de Emprego de Auditor Pleno, Recife / PE #10926062 | Catho
www.catho.com.br › Buscar vagas › Auditor Pleno
Oversett denne siden
Monitorar os planos de ação dados às exceções de auditoria inseridas nos relatórios. Analisando as evidências obtidas, concluindo sobre a adequada redução

Salvador Scofano and Gry Midttun
Norway
Local time: 05:30
Specializes in field
Native speaker of: Native in NorwegianNorwegian, Native in PortuguesePortuguese
PRO pts in category: 1221

Peer comments on this answer (and responses from the answerer)
agree  Leonor Machado
19 mins
  -> Obrigado!
agree  Daniel Pimentel
1 hr
  -> Obrigado!
agree  Clauwolf
7 hrs
  -> Obrigado!
Login to enter a peer comment (or grade)

1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
ressalvas no parecer/opinião do auditor


Explanation:
Diria assim em PT(pt), ver:

O parecer de auditoria pode ser classificado, dependendo das circunstâncias em que a entidade for julgada pelo auditor após a realização de seus trabalhos, de quatro maneiras distintas conforme se segue:

a) opinião não modificada;
b) opinião modificada:
- opinião com ressalva;
- opinião adversa;
- opinião com abstenção de opinião.
http://auditoriaemfoco.blogspot.pt/2011/06/relatorio-de-audi...


Maria Teresa Borges de Almeida
Portugal
Local time: 04:30
Native speaker of: Native in PortuguesePortuguese
PRO pts in category: 147
Notes to answerer
Asker: Agree. Thank you Teresa


Peer comments on this answer (and responses from the answerer)
agree  ferreirac
1 hr
  -> Obrigada, Cícero!
Login to enter a peer comment (or grade)

4 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
objeções durante a auditoria


Explanation:

Observem:
exception = ...agrees with a majority of the statement, but not with certain parts

Acredito que objeções traduz bem essa ideia.

Ex.:
Sistema de gestão da qualidade em fornecimento - ISO 9001:
https://books.google.com.br/books?isbn=8587257706

Convém que quaisquer objeções do auditado sejam solucionadas...

Matheus Chaud
Brazil
Local time: 00:30
Works in field
Native speaker of: Native in PortuguesePortuguese
PRO pts in category: 420
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