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non-audit fees

Croatian translation: ostale naknade revizorima

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:non-audit fees
Croatian translation:ostale naknade revizorima
Entered by: eleonora_r
Options:
- Contribute to this entry
- Include in personal glossary

16:27 Feb 12, 2009
English to Croatian translations [PRO]
Bus/Financial - Accounting
English term or phrase: non-audit fees
Stavka u računu dobiti i gubitka
Wages and Salaries
Directors Emoluments
Auditors Fees
Non-Audit Fees
Trading Profit
Depreciation
eleonora_r
Local time: 13:20
ostale naknade revizorima
Explanation:
- mislim da se ovdje radi o naknadama koje su plaćene revizorima kompanije za njihove ostale usluge (naknada za reviziju godišnjeg izvješća iskazana je posebno); dakle, naknade revizorima koje nisu vezane uz godišnju reviziju financijskih izvješća

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Note added at 1 hr (2009-02-12 17:52:15 GMT)
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The Company’s Audit Committee has policies and procedures that require the pre-approval by the Audit Committee of all fees paid to, and all services performed by, the Company’s independent accounting firms. At the beginning of each year, the Audit Committee approves the proposed services, including the nature, type and scope of services contemplated and the related fees, to be rendered by these firms during the year. In addition, Audit Committee pre-approval is also required for those engagements that may arise during the course of the year that are outside the scope of the initial services and fees pre-approved by the Audit Committee.

http://www.abs.aston.ac.uk/newweb/AcademicGroups/fal/ASIG/Ba...


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Note added at 1 hr (2009-02-12 17:53:05 GMT)
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The accounting profession has come under increased scrutiny over recent years about the growing amount of non-audit fees received from audit clients and the possible negative impact of such fees on auditor independence. The argument advanced is that providing lucrative non-audit services (NAS) to clients may make it more likely that auditors concede to the wishes of the client management when difficult judgments are made.
Selected response from:

bonafide1313
Croatia
Local time: 13:20
Grading comment
Hvala svima!
4 KudoZ points were awarded for this answer

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Summary of answers provided
4 +2ostale naknade revizorimabonafide1313
4naknade koje se ne odnose na revizijuTajchi
4 -1naknade/pristojbe/takse koje ne podliježu revizijiivana.b.


  

Answers


13 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): -1
naknade/pristojbe/takse koje ne podliježu reviziji


Explanation:
...

ivana.b.
Local time: 13:20
Native speaker of: Native in CroatianCroatian

Peer comments on this answer (and responses from the answerer)
disagree  bonafide1313: mislim da nema takovih stavki u bilanci koje ne bi podlijegale reviziji (auditu)
1 hr
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1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
ostale naknade revizorima


Explanation:
- mislim da se ovdje radi o naknadama koje su plaćene revizorima kompanije za njihove ostale usluge (naknada za reviziju godišnjeg izvješća iskazana je posebno); dakle, naknade revizorima koje nisu vezane uz godišnju reviziju financijskih izvješća

--------------------------------------------------
Note added at 1 hr (2009-02-12 17:52:15 GMT)
--------------------------------------------------


The Company’s Audit Committee has policies and procedures that require the pre-approval by the Audit Committee of all fees paid to, and all services performed by, the Company’s independent accounting firms. At the beginning of each year, the Audit Committee approves the proposed services, including the nature, type and scope of services contemplated and the related fees, to be rendered by these firms during the year. In addition, Audit Committee pre-approval is also required for those engagements that may arise during the course of the year that are outside the scope of the initial services and fees pre-approved by the Audit Committee.

http://www.abs.aston.ac.uk/newweb/AcademicGroups/fal/ASIG/Ba...


--------------------------------------------------
Note added at 1 hr (2009-02-12 17:53:05 GMT)
--------------------------------------------------

The accounting profession has come under increased scrutiny over recent years about the growing amount of non-audit fees received from audit clients and the possible negative impact of such fees on auditor independence. The argument advanced is that providing lucrative non-audit services (NAS) to clients may make it more likely that auditors concede to the wishes of the client management when difficult judgments are made.


    Reference: http://www.ibm.com/annualreport/2003/flash/ps_audit.shtml
bonafide1313
Croatia
Local time: 13:20
Native speaker of: Native in CroatianCroatian
PRO pts in category: 32
Grading comment
Hvala svima!

Peer comments on this answer (and responses from the answerer)
agree  Kristina Kolic: Evo ovdje točne definicije na što se te naknade odnose: http://www.thecaq.org/publicpolicy/pdfs/AuditAnalytic_Non-Au...
3 hrs
  -> Hvala, jako zanimljiv link na ovu temu

agree  Larisa Djuvelek-Ruggiero
5 days
  -> Hvala, Lara!
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2 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
naknade koje se ne odnose na reviziju


Explanation:
naknade koje poduzeće plaća a nemaju nikakve veze sa revizijom

Example sentence(s):
  • http://www.ibm.com/annualreport/2003/flash/ps_audit.shtml
Tajchi
Croatia
Local time: 13:20
Native speaker of: Native in CroatianCroatian

Peer comments on this answer (and responses from the answerer)
neutral  bonafide1313: važno je ovdje da su to naknade plaćene revizorima
22 mins
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