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Matter Paragraphs

Arabic translation: فقرات إبراز مسألة

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03:42 Sep 23, 2007
English to Arabic translations [PRO]
Bus/Financial - Finance (general)
English term or phrase: Matter Paragraphs
Emphasis of Matter Paragraphs and Other Matter(s) Paragraphs in the Independent Auditor's Report.
Anafal
Local time: 20:04
Arabic translation:فقرات إبراز مسألة
Explanation:
The terms are "Emphasis of Matter" paragraphs and "Other Matter(s)" paragraphs.
Here's a definition of an emphasis of matter paragraph:
"Drawing of attention by an auditor in the audit report to an important matter even though, it has been adequately diclosed in the accounts. Emphasis of matter does not constitute an audit qualification."
www.indiainfoline.com/bisc/acce.html

See also:
Matters that Do Not Affect the Auditor’s Opinion

5. In certain circumstances, an auditor’s report may be modified by adding an emphasis of matter paragraph to highlight a matter affecting the financial statements which is included in a note to the financial statements that more extensively discusses the matter. The addition of such an emphasis of matter paragraph does not affect the auditor’s opinion. The paragraph would preferably be included after the paragraph containing the auditor’s opinion but before the section on any other reporting responsibilities, if any. The emphasis of matter paragraph would ordinarily refer to the fact that the auditor’s opinion is not qualified in this respect.
www.icpas.org.sg/Handbook/Vol 2/SSA/SSA 701.doc

I'm not sure if there's a fixed term for that in Arabic, but I suggest فقرة إبراز مسألة or فقرة التأكيد على مسألة - wait for other suggestions though.
Selected response from:

Nesrin
Local time: 19:04
Grading comment
4 KudoZ points were awarded for this answer



Summary of answers provided
3 +1فقرات إبراز مسألة
Nesrin
2فقرة المسألة و فقرات المسائل
Saleh Ayyub


  

Answers


28 mins   confidence: Answerer confidence 2/5Answerer confidence 2/5
matter paragraphs
فقرة المسألة و فقرات المسائل


Explanation:
Saleh

Saleh Ayyub
New Zealand
Local time: 06:04
Specializes in field
Native speaker of: Native in ArabicArabic, Native in EnglishEnglish
PRO pts in category: 24
Login to enter a peer comment (or grade)

3 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +1
emphasis of matter paragraphs
فقرات إبراز مسألة


Explanation:
The terms are "Emphasis of Matter" paragraphs and "Other Matter(s)" paragraphs.
Here's a definition of an emphasis of matter paragraph:
"Drawing of attention by an auditor in the audit report to an important matter even though, it has been adequately diclosed in the accounts. Emphasis of matter does not constitute an audit qualification."
www.indiainfoline.com/bisc/acce.html

See also:
Matters that Do Not Affect the Auditor’s Opinion

5. In certain circumstances, an auditor’s report may be modified by adding an emphasis of matter paragraph to highlight a matter affecting the financial statements which is included in a note to the financial statements that more extensively discusses the matter. The addition of such an emphasis of matter paragraph does not affect the auditor’s opinion. The paragraph would preferably be included after the paragraph containing the auditor’s opinion but before the section on any other reporting responsibilities, if any. The emphasis of matter paragraph would ordinarily refer to the fact that the auditor’s opinion is not qualified in this respect.
www.icpas.org.sg/Handbook/Vol 2/SSA/SSA 701.doc

I'm not sure if there's a fixed term for that in Arabic, but I suggest فقرة إبراز مسألة or فقرة التأكيد على مسألة - wait for other suggestions though.

Nesrin
Local time: 19:04
Specializes in field
Native speaker of: Arabic
PRO pts in category: 20

Peer comments on this answer (and responses from the answerer)
agree  ahmadwadan.com: Exactly, thats what is used in Auditing firms with little difference: فقرات تأكيد مسألة
1 hr
  -> merci

neutral  pierre COPTI: I would prefer فقره ملاحظات
5 days
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