GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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16:07 May 27, 2004 |
German to English translations [PRO] Bus/Financial - Accounting | |||||||
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| Selected response from: Elizabeth Niklewska United Kingdom Local time: 02:16 | ||||||
Grading comment
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Art und Umfang unsere Prüfungshandlungen wurden in unseren Arbeitspapieren festg The type and scope of our audit procedures have been stated in our working papers Explanation: Based on experience of audit translation |
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Art und Umfang unsere Prüfungshandlungen wurden in unseren Arbeitspapieren festg set forth Explanation: Works for me. -------------------------------------------------- Note added at 14 mins (2004-05-27 16:21:14 GMT) -------------------------------------------------- Type and scope of our audting procedures were set forth in our . . . |
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Art und Umfang unsere Prüfungshandlungen wurden in unseren Arbeitspapieren festg The nature and scope of our audit procedures were defined in our working papers. Explanation: Very similar to IDW Auditing Standard AuS 450 "Generally Accepted Standards for the Issuance of Long-Form Audit Reports for Audits of Financial Statements", and to section 321(3) of the German HGB: "The subject, nature and scope of the audit shall be described in a separate section in the audit report." (German: "In einem besonderen Abschnitt des Prüfungsberichts sind Gegenstand, Art und Umfang der Prüfung zu erläutern.") |
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