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Sample translations submitted: 1
Spanish to English: An auditor's Responsability General field: Bus/Financial Detailed field: Accounting
Source text - Spanish Una auditoría comprende la realización de procedimientos para obtener evidencia de auditoría sobre
los saldos y las divulgaciones en los estados financieros. Los procedimientos seleccionados dependen
del juicio del auditor, que incluye la evaluación del riesgo de que los estados financieros contengan
representaciones erróneas de importancia relativa, ya sea como resultado de fraude o error. Al efectuar
esta evaluación de riesgo, el auditor toma en consideración el control interno relevante de la entidad
en la preparación y presentación razonable de los estados financieros a fin de diseñar procedimientos
de auditoría apropiados a las circunstancias, pero no con el propósito de expresar una opinión sobre
la efectividad del control interno de la entidad. Una auditoría también comprende la evaluación
de que las políticas contables aplicadas son apropiadas y que las estimaciones contables realizadas
por la Gerencia son razonables, así como una evaluación de la presentación general de los estados
financieros.
Translation - English An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risk that the financial statements contain
misstatements of material importance, whether due to fraud or error. Upon undertaking those risk assessments, the auditor considers internal controls that are relevant to the entity
in the preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate to the circumstances, but not for the purpose of expressing an opinion on
the effectiveness of the entity 's internal controls. An audit also includes evaluating that the accounting policies are appropriate and the accounting estimates made are reasonable by Management, as well as evaluating the overall presentation of the financial statement.
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Years of experience: 16. Registered at ProZ.com: Nov 2013.
Educated in Peru until age 12 and raised in the United States. I have a passion for literature in both English and Spanish. A background in sales to Spanish speaking customers, and later as a business analyst working with Spanish speaking contacts, I have been constantly exposed to, and have made extensive use of, both languages throughout my professional career. This has brought me the hands-on experience needed for the translation of business, financial, or formal communication projects of any kind.
I’m here to be your most viable asset in your important Spanish to English, and vice-versa, projects.
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