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Control Assertions should mitigate all FSAs

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20:47 Feb 11, 2012

This question was closed without grading. Reason: No acceptable answer

English to Russian translations [PRO]
Bus/Financial - Business/Commerce (general)

English term or phrase: Control Assertions should mitigate all FSAs

Документ Control Identification Guidance for
Process Risk Self-Assessment

Control Assertions
Identify all Financial Statement Assertions (FSA) associated with the control (this is only
applicable to risks with a financial statement impact). ***The Control Assertions should mitigate all
FSAs associated with the risk statement (i.e., Risk Assertions). This may be accomplished by
one control which mitigates multiple Risk Assertions, or multiple controls which, in aggregate,
mitigate all of the Risk Assertions. Refer to Appendix A on page 10 for a list of FSAs.

в предложение после звезд не совсем въезжаю.. как говорится.

Мой вариант:

Требуется определить все Утверждения финансовой отчетности (FSA), связанные с процедурой контроля (эта процедура применяется только к рискам, влияющим на финансовую отчетность). Утверждения контроля должны снижать риск искажения всех FSA, подверженных описанному риску (т.е. утверждениям риска)

Спасибо!.

Nadezhda Wenzel KudoZ activity Questions: 3095 (16 open) (34 without valid answers) (147 closed without grading) Answers: 298 Russian Federation
Local time: 19:51

Summary of answers provided
3	См.	Alar

Summary of reference entries provided

FSA

Tatiana Nefyodova

Discussion entries: 3

Answers

19 hrs confidence:

control assertions should mitigate all fsas См.

Explanation:
По-моему, здесь Control Assertions - процедуры контроля. Тогда перевод будет примерно такой:
Требуется определить все утверждения, на основе которых подготовлена финансовая отчётность (FSA), связанные с процедурами контроля (эти процедуры применяется только к рискам, влияющим на финансовую отчетность). Процедуры контроля должны предотвратить искажение всех FSA, связанных с риском на уровне финансовой отчетности (т.е. с риском на уровне утверждений).

Alar
Local time: 20:51
Specializes in field
Native speaker of:

Russian
PRO pts in category: 88

Reference comments

2 days15 hrs

Reference: FSA

Reference information:
См. http://en.wikipedia.org/wiki/Management_assertions
См. multitran.ru: financial statements assertions - утверждения, на основе которых подготовлена финансовая отчётность.
Если погуглить фразу "утверждения, на основе которых подготовлена финансовая отчётность" (без кавычек), можно найти кое-что полезное на тему Вашего перевода. Например, http://ilts.ru/files/file90.pdf

Также см. http://www.microsoft.com/language/en-us/search.aspx : assertion - проверочное утверждение - A Boolean statement used in a program to test a condition that, if the program is operating correctly, should always evaluate as true; otherwise the program will typically terminate with an appropriate error message. Assertions are used for debugging programs and for documenting how a program should operate.
Думаю, такой "assertion" - не Ваш вариант.

Tatiana Nefyodova
Russian Federation
Specializes in field
Native speaker of:

Russian

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