Glossary entry

Dutch term or phrase:

beoordelingsverklaring

English translation:

(auditor\'s) review report

Added to glossary by LAB2004
Mar 16, 2014 20:19
10 yrs ago
1 viewer *
Dutch term

beoordelingsverklaring

Dutch to English Bus/Financial Finance (general)
One of the documents a tendering party must submit to tender for a government contract. Also required are a 'controleverklaring met goedkeurende strekking' (unqualified auditor's report) and an 'accountantsverklaring' (auditor's report).

I've found an explanation here:
http://www.accountantstips.nl/cijfers_en_regels/de_accountan...

http://www.accountantstips.nl/cijfers_en_regels/de_accountan...

Om de financiële draagkracht van een Deelnemer die als ‘kleine rechtspersoon’ wordt aangemerkt zo goed mogelijk te kunnen waarborgen, volstaat een beoordelings- of samenstellingsverklaring. De beoordelings- of samenstellingsverklaring mag tevens géén zogenaamde continuïteitsparagraaf bevatten;

I've found 'compilation report' for samenstellingsverklaring. Can anyone help with the correct (US English) term for beoordelingsverklaring?

TIA.
Proposed translations (English)
3 +1 (auditor's) review report

Discussion

LAB2004 (asker) Mar 16, 2014:
Thanks Michael. I'm waiting for my FELOnline subscription to come through so hadn't been able to check that...
Michael Beijer Mar 16, 2014:
FELOnline: beoordelingsverklaring
review report [accountancy]

beoordelingsverklaring met voorbehoud
qualified review report [accountancy]

afkeurende beoordelingsverklaring
adverse review report [accountancy]

goedkeurende beoordelingsverklaring
unqualified review report [accountancy]

Proposed translations

+1
57 mins
Selected

(auditor's) review report

The following website may help:
http://www.nba.nl/Documents/HRA/HRA-december-2013/Voorbeeldr...
"2. Beoordelingsverklaring bij een jaarrekening

2.1 Goedkeurende beoordelingsverklaring
(financial statements, Part 9 of Book 2 of the Dutch Civil Code)
_____________________________________________________________________

REVIEW REPORT

To: Appropriate addressee

Introduction
We have reviewed the financial statements of ... (name), ... (statutory seat), for the year
XXXX1
(as set out on pages ... to ...). Management is responsible for the preparation of the
financial statements in accordance with Part 9 of Book 2 of the Dutch Civil Code. Our
responsibility is to issue a review report on these financial statements"


There are many hits in Google if you search for review report (including for American English).
Note from asker:
Hi Marijke. I'd found that link, but for some reason it wouldn't open. Thanks for responding so quickly.
Peer comment(s):

agree Michael Beijer : JurLex and FELOnline also agree!
15 mins
Thanks Michael! Had not checked those :-)
Something went wrong...
4 KudoZ points awarded for this answer.
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