Glossary entry (derived from question below)
Spanish term or phrase:
rotación de auditores
English translation:
auditor rotation
Added to glossary by
Andrea Bullrich
Feb 11, 2002 01:52
22 yrs ago
Spanish term
rotación de auditores
Spanish to English
Law/Patents
rotación en los auditores para asegurar objetividad en sus dictámenes
Proposed translations
(English)
4 +1 | auditor rotation to ensure objective judgment | Andrea Bullrich |
5 | rotation of auditors | Atenea Acevedo (X) |
Proposed translations
+1
8 mins
Selected
auditor rotation to ensure objective judgment
From the first site:
Auditor Rotation
Placing statutory restrictions on a client's ability to replace the auditor, or requiring long-term auditor appointments could reduce opinion shopping. In some Australian jurisdictions, for example, the auditor continues on an engagement until death, removal for cause, resignation, or loss of capacity to act.
From the second one:
Factors external to the audit organization may restrict the audit or interfere with an auditor's ability to form independent and objective opinions and conclusions. For example, under the following conditions, an audit may be adversely affected and an auditor may not have complete freedom to make an independent and objective judgment.
HTH
Andrea
Auditor Rotation
Placing statutory restrictions on a client's ability to replace the auditor, or requiring long-term auditor appointments could reduce opinion shopping. In some Australian jurisdictions, for example, the auditor continues on an engagement until death, removal for cause, resignation, or loss of capacity to act.
From the second one:
Factors external to the audit organization may restrict the audit or interfere with an auditor's ability to form independent and objective opinions and conclusions. For example, under the following conditions, an audit may be adversely affected and an auditor may not have complete freedom to make an independent and objective judgment.
HTH
Andrea
4 KudoZ points awarded for this answer.
Comment: "Gracias Andrea...!!!!!!1"
4 mins
rotation of auditors
Ref. Oxford, Rosenberg (negocios).
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