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audit evidence

Spanish translation: prueba de auditoría

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:audit evidence
Spanish translation:prueba de auditoría
Entered by: xxxAnne Lombard
Options:
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- Include in personal glossary

09:03 Apr 20, 2009
English to Spanish translations [PRO]
Finance (general) / informe de auditoría
English term or phrase: audit evidence
Al final de un informe de auditoría:

We believe that de audit evidence we have obtained is sufficient and appropiate to provide basis for our audit opinion.
xxxAnne Lombard
Local time: 12:47
prueba de auditoría
Explanation:
audit evidence
EN: audit evidence, evidence
ES: prueba de auditoría, pruebas fehacientes, prueba fehaciente de auditoría
Definition EN: (I) Audit evidence is the information obtained from audit tests that the auditor analyses to reach conclusions or an opinion. Audit evidence must be sufficient to support the conclusions or opinion. In addition, it must be appropriate i.e. relevant to the audit objectives and reliable. Typically, audit evidence is persuasive rather than conclusive. ; (II) Information that forms the foundation which supports the auditor's or SAI's opinions, conclusions or reports.Definition ES: (I) Información que constituye la base en que se sustentan las opiniones, conclusiones o informes del auditor o de la EFS. ; (II) ...durante la fase de los controles, su trabajo puede utilizarse para obtener las pruebas de auditoría consideradas necesarias para llevar a cabo los objetivos de la fiscalización.
http://www.mijnwoordenboek.nl/EN/theme/FI/EN/ES/A/9

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Note added at 1 day22 hrs (2009-04-22 07:56:32 GMT) Post-grading
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¡Gracias y thank you for grading, Anne!
Selected response from:

Сергей Лузан
Russian Federation
Local time: 14:47
Grading comment
Gracias a todos
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +3prueba de auditoría
Сергей Лузан
4evidencia(s) de auditoría
Jorge Merino


  

Answers


3 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
evidencia(s) de auditoría


Explanation:
La evidencia es la información que se obtiene a partir de las pruebas de auditoría.

Hay bastantes enlaces en Internet al respecto, por mencionar algunos:

http://atenea.unicauca.edu.co/~gcuellar/normas.htm

http://www.monografias.com/trabajos6/evau/evau.shtml

http://www.eumed.net/cursecon/libreria/rgl-genaud/1k.htm

http://www.isaca.org/Template.cfm?Section=Home&Template=/Con...

Saludos,

Jorge Merino
Paraguay
Local time: 06:47
Specializes in field
Native speaker of: Native in SpanishSpanish
PRO pts in category: 130
Login to enter a peer comment (or grade)

10 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +3
prueba de auditoría


Explanation:
audit evidence
EN: audit evidence, evidence
ES: prueba de auditoría, pruebas fehacientes, prueba fehaciente de auditoría
Definition EN: (I) Audit evidence is the information obtained from audit tests that the auditor analyses to reach conclusions or an opinion. Audit evidence must be sufficient to support the conclusions or opinion. In addition, it must be appropriate i.e. relevant to the audit objectives and reliable. Typically, audit evidence is persuasive rather than conclusive. ; (II) Information that forms the foundation which supports the auditor's or SAI's opinions, conclusions or reports.Definition ES: (I) Información que constituye la base en que se sustentan las opiniones, conclusiones o informes del auditor o de la EFS. ; (II) ...durante la fase de los controles, su trabajo puede utilizarse para obtener las pruebas de auditoría consideradas necesarias para llevar a cabo los objetivos de la fiscalización.
http://www.mijnwoordenboek.nl/EN/theme/FI/EN/ES/A/9

--------------------------------------------------
Note added at 1 day22 hrs (2009-04-22 07:56:32 GMT) Post-grading
--------------------------------------------------

¡Gracias y thank you for grading, Anne!



    Reference: http://www.mijnwoordenboek.nl/EN/theme/FI/EN/ES/A/9
Сергей Лузан
Russian Federation
Local time: 14:47
Works in field
Native speaker of: Native in RussianRussian
PRO pts in category: 46
Grading comment
Gracias a todos

Peer comments on this answer (and responses from the answerer)
agree  Natalia Pedrosa
1 min
  -> Thank you y gracias, Natalia

agree  Rafael Molina Pulgar: ¿No podría ser "pruebas"?
2 hrs
  -> Sí, como creo. Gracias y thank you, Rafael

agree  Darío Zozaya
5 hrs
  -> Gracias y thank you, Dario
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