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Glossary entry

Swedish term or phrase:

Auktoriserad revisor

English translation:

Authorised Public Accountant (but see the discussion)

Added to glossary by Christine Andersen
Jun 9, 2005 08:26
19 yrs ago
13 viewers *
Swedish term

Auktoriserad revisor

Swedish to English Bus/Financial Accounting
of course an "Auktoriserad revisor" is a licensed accountant. But what would be the most accurate translation, without implying a licensing system that doesn’t actually exist in Sweden.

Public Accountant
Certified Public Accountant
Authorized Public Accountant
Proposed translations (English)
4 +5 Authorized Public Accountant
5 +1 Authorized Public Accountant
4 Chartered Accountant (BE)
5 -1 Authorized auditor

Discussion

Non-ProZ.com Jun 14, 2005:
Thanks everyone for the discussion and debate. It was very informative. And thought provoking. Thanks to all who particpated.
Adrian MM. (X) Jun 10, 2005:
That's right Larissa. In the UK, an auditor may have no quals. at all. I knew one without even O-levels working for a dept. store in London. 'Certified accountant' is unfortunately ambiguous, as could mean 'sectioned' in BE = certified INSANE.
Larissa Ekonoja Jun 9, 2005:
Fun discussion. I suppose the point here is that titles don't always carry well across country borders, especially when certification is involved. I would stay away from official titles and go with something very generic unless the context is very clear.
Christine Andersen Jun 9, 2005:
In the UK an auditor would write his statement about the audit, signing it with his name and 'Chartered Accountant' - his title. Auditing is a job he does. Compare a 'sworn translator' reading proofs, but NOT a 'sworn proof reader'.
Suzanne Blangsted (X) Jun 9, 2005:
The general term for accountant is bookkeeper. See the URL for US dept. of Labor that I gave. Again, I suggest you check with your client for preference.
Non-ProZ.com Jun 9, 2005:
Thanks for your link, BLANGSTED, but I am not sure that is all that applicable to Sweden. If an auditor is a higher level in Sweden than an accountant, what is the term for accountant ?
Suzanne Blangsted (X) Jun 9, 2005:
In the US, an auditor is a level higher than CPA, as far as I understand. Check the URL I gave about licensing/authorization, and others like that through google. I suggest you ask your client about preferred terminology.
Non-ProZ.com Jun 9, 2005:
So, when someone signs a financial statement, and they are doing so in their capacity as an auditor, they would write as their title "Authorized Auditor" ?
Somehow that doesn't look exactly correct to me.
Christine Andersen Jun 9, 2005:
See my note below - it's related to the job carried out
Non-ProZ.com Jun 9, 2005:
That is an interesting comment. A "Certified Auditor." So a revisor is not an accountant?
Suzanne Blangsted (X) Jun 9, 2005:
I removed my answer about CPA, as it dawned on me that you believe it is an accountant, but in reality revisor is an auditor, so I placed another answer with a URL attached.
Suzanne Blangsted (X) Jun 9, 2005:
Authorized public account and certified public accountant are names for licensed public accountants, and as I mentioned in the US the word certified is the most commonly used term.
Non-ProZ.com Jun 9, 2005:
yes, certainly simular to a "certified public accountant (CPA)" But is it correct to call a Auktoriserad revisor a Certified Public Accountant (CPA); as a CPA is a particular licensing for the US, and a Swedish licence certinly wouldn't allow one to call himself a CPA on eg his business cards.
Non-ProZ.com Jun 9, 2005:
That is the answer I expected. But "authorized" for what?
Isn't that a bit of a Swedish/English translation, meeaning that since the words are so close Auktoriserad/Authorized they are presumed to be idential or the same?

Proposed translations

+5
14 mins
Selected

Authorized Public Accountant

According to Gullbergs Sv-En Fackordbok.

The firm is given as 'recognized auditing firm' or 'firm of authorized accountants'

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Note added at 4 hrs 58 mins (2005-06-09 13:25:10 GMT)
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I avoid using \'Chartered Accountant\' for people who are not members of the (British) Institute of Chartered Accountants - and of course always use it for them.

Similarly for other titles. This helps to distinguish different systems in different counties, though if it is really important, then an explanation of some sort is called for, depending on target group, space etc. etc.

--------------------------------------------------
Note added at 5 hrs 21 mins (2005-06-09 13:48:45 GMT)
--------------------------------------------------

Revisor... Gullberg gives both accountant and auditor.

I had an uncle who was a Chartered Accountant and worked as an auditor.
The person trains as an accountant, which qualifies them for a number of jobs and functions. One of these is auditing, and some accountants specialise in auditing, so they call themselves auditors.

A company accountant for instance, keeps the accounts, and an external accountant (auditor) is called in to do the audit.
They are very probably all members of the Institute of Chartered Accountants in the UK.
Peer comment(s):
agree Helen Johnson : Except I would spell it with an 's' for UK English. It's also listed in Fars, although I believe some people write 'certified accountant'. Such jobs are 'state-authorised' in Sweden, hence Fars' listing: authori(z)ed public accountant (Sw)
10 mins
The eternal ise/ize discussion! So would I when not quoting, but when I was young, the 'z' was standard UK and I adopted the 's' to be 'different'! Sir Ernest Gowers, Greenbaum & Whitcut have interesting comments. We should learn more Greek!
agree Larissa Ekonoja : För att bli auktoriserad revisor krävs att du avlägger både Revisorsexamen och Högre revisorsexamen. Båda proven ges i Revisorsnämndens regi. För att få avlägga examen krävs både teoretisk och praktisk utbildning. Först då är man auktoriserad.
37 mins
agree Peter Linton (X) : Because both Revisionsnämnden and FAR go for this translation,
7 hrs
agree cologne
10 hrs
agree Sven Petersson : The KudoZ is yours! I only answered to provide an answer to the Asker's note added. ;o)
10 hrs
Something went wrong...
4 KudoZ points awarded for this answer. Comment: "Graded automatically based on peer agreement."
+1
38 mins

Authorized Public Accountant

Authorized by Revisionsnämnden (the Swedish Supervisory Board of Public Accountants) to perform statutory audits.
Reference:

http://www.revisorsnamnden.se/infoenglish.htm

Peer comment(s):
agree Peter Linton (X) : Because both Revisionsnämnden and FAR go for this translation,
6 hrs
Indeed!
Something went wrong...
3 hrs

Chartered Accountant (BE)

Gullberg gives CA for the term - in brackets Br.

Even if Larissa's Revisorsnämnd has no Royal Charter equiv. in Sw, this is a resilient, time-tested translation.

... This is an unofficial translation of the Swedish original wording. ...Chartered accountant (Sw. Auktoriserad revisor). Chartered accountant (Sw. ...
Reference:

www.electrolux.com/Files/documents/ ir/AGM_Extra_2004/LKN4066A_Revisorernas%20yttrande.pdf

Something went wrong...
-1
4 hrs

Authorized auditor

http://www.dbd.go.th/eng/account/ac_auditor.phtml

--------------------------------------------------
Note added at 5 hrs 38 mins (2005-06-09 14:05:26 GMT)
--------------------------------------------------

from US Department of Labor - http://stats.bls.gov/oco/ocos001.htm - som viser accountants and auditor
Peer comment(s):
disagree Sven Petersson : Hemsnickrat! Revisionsnämnden och FAR bestämmer hur det skall översättas!
5 hrs
Charles Phillips bestämme hur det skall översättas, ref. dokumenterne
Something went wrong...
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