Glossary entry (derived from question below)
English term or phrase:
cold-file reviews
Bulgarian translation:
последващ контрол на приключени одитни ангажименти
Added to glossary by
Petya Ivanova
Oct 16, 2010 04:50
13 yrs ago
English term
United Kingdom
6+ years of experience
Native in: Bulgarian 
Works in: Bulgarian to English, English to Bulgarian
“cold-file” reviews
English to Bulgarian
Bus/Financial
Finance (general)
Абзац от Насоки за проверка за контрол на качеството на одиторските услуги:
Where a member uses an outside professional firm to perform “cold-file” reviews of completed assignments these reviews can be used as the basis for the XXX Audit Quality Ccontrol process. It is important that the scope of the reviews is in line with the guidance set out above and the reviewers complete the XXX Questionnaires as well as any more detailed documentation.
Where a member uses an outside professional firm to perform “cold-file” reviews of completed assignments these reviews can be used as the basis for the XXX Audit Quality Ccontrol process. It is important that the scope of the reviews is in line with the guidance set out above and the reviewers complete the XXX Questionnaires as well as any more detailed documentation.
Proposed translations
(Bulgarian)
References
| Cold file review |
Viviana_bg
|
Change log
Oct 16, 2010 09:14: Peter Kissik changed "Language pair" from "Bulgarian to English" to "English to Bulgarian"
Proposed translations
+1
7 hrs
Branimira Vezhdarova
Bulgaria
Bulgaria
Native in Bulgarian
Bulgaria
Translating your IDEAS in true words
Native in: Bulgarian 
Works in: English to Bulgarian
Related KudoZ points
:
4
Selected
последващ контрол на приключени одитни ангажименти
Смятам, че това словосъчетание е по-точно, тъй като от точния термин за изпълнението на отделна одиторска проверка е одитен ангажимент. В случая тъй като се касае за своеобразна процедурна проверка върху работата на одитния екип и това дали са спазени всички одитни стандарти на работа, мисля че е най-подходящо тази проверка да бъде дефинирана като последващ контрол. Този термин е утвърден в практиките за извършване на мониторинг и контрол в публичния сектор и в сферата на обществените поръчки например. Прилагам линкове към личната страница на български вътрешен одитор, както и английски сайт с разяснения за естеството на “cold-file” reviews.
--------------------------------------------------
Note added at 8 hrs (2010-10-16 13:45:08 GMT)
--------------------------------------------------
Дори смятам, че може да се съкрати до: последващ контрол на одитни ангажименти, думата "приключени" става излишна, тъй като последващ контрол достатъчно ясно говори, че одитната работа е вече извършена.
--------------------------------------------------
Note added at 8 hrs (2010-10-16 13:45:08 GMT)
--------------------------------------------------
Дори смятам, че може да се съкрати до: последващ контрол на одитни ангажименти, думата "приключени" става излишна, тъй като последващ контрол достатъчно ясно говори, че одитната работа е вече извършена.
4 KudoZ points awarded for this answer.
Comment: "Благодаря Ви за отговора! Само ще заменя одитни с одиторски, тъй като в този стил фирмата изготвя документацията си. "
1 hr
Yavor Popov
Bulgaria
Bulgaria
Native in English
&
Bulgarian
Specializes in field
Bulgaria
The message stays unchanged!
Native in: Bulgarian , English
Works in: English to Bulgarian, Bulgarian to English, Russian to English, and 1 more.
Related KudoZ points
:
8
проверки на приключени одиторски задания
след всичко което четох в гугъл за одита и проверка на качеството на одитните услуги от външен одитор, освен ако някой не предложи точен термин
4 hrs
анализ/проверка на одиторската документация след издаване на одиторското заключение
Reference comments
3 hrs
Reference:
Cold file review
Accounts cold file reviews
During a cold file review, our consultants will review a number of files to assess compliance with the Practice Assurance Standards and Quality Checked Scheme, and to make any recommendations that may be of benefit to the firm.
Our cold file reviews can review the statutory accounts and the general accounts preparation function, looking for any areas of improvement. In addition, we can look at the basic accounts information, including the client's chart of accounts and management accounting information to identify whether the client has the right information to make commercial decisions.
--------------------------------------------------
Note added at 3 hrs (2010-10-16 08:47:14 GMT)
--------------------------------------------------
A cold file review is the objective examination of an audit assignment after its completion. The purpose of the review is to confirm that the Registered Auditor carried out the audit in accordance with the APB Ethical Standards, International Standards on Auditing (UK and Ireland), any specific legislative requirements and the requirements of the Audit Regulations; and that the accounts comply with statutory and other requirements. A cold file review should also consider whether the work has been carried out in accordance with the firm’s adopted procedures and to the firm’s required professional standards. - - - http://webcache.googleusercontent.com/search?q=cache:Xn3GXbd...
During a cold file review, our consultants will review a number of files to assess compliance with the Practice Assurance Standards and Quality Checked Scheme, and to make any recommendations that may be of benefit to the firm.
Our cold file reviews can review the statutory accounts and the general accounts preparation function, looking for any areas of improvement. In addition, we can look at the basic accounts information, including the client's chart of accounts and management accounting information to identify whether the client has the right information to make commercial decisions.
--------------------------------------------------
Note added at 3 hrs (2010-10-16 08:47:14 GMT)
--------------------------------------------------
A cold file review is the objective examination of an audit assignment after its completion. The purpose of the review is to confirm that the Registered Auditor carried out the audit in accordance with the APB Ethical Standards, International Standards on Auditing (UK and Ireland), any specific legislative requirements and the requirements of the Audit Regulations; and that the accounts comply with statutory and other requirements. A cold file review should also consider whether the work has been carried out in accordance with the firm’s adopted procedures and to the firm’s required professional standards. - - - http://webcache.googleusercontent.com/search?q=cache:Xn3GXbd...
Something went wrong...