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German to English translations [PRO]
Bus/Financial - Accounting / Auditor's report | | German term or phrase: Ansatz - und Bewertungsprüfung | Prüfungsschwerpunkte
Auf der Grundlage der duuchgeführten Risikoanlyse wurden folgende Prüfungsschwerpunkte festgelegt:
- Bankguthaben (Ansatz -und Bewertungsprüfung)
- Forderungen (Ansatz -und Bewertungsprüfung in Stichproben (nach Wesentlichkeitsgesichtspunkten)
Is there a specific term for this?
Thanks !! |
| Bhupali GupteKudoZ activityQuestions: 130 ( 1 open) ( 2 without valid answers) ( 2 closed without grading) Answers: 78
| Local time: 00:19
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| | recognition and measurement | Explanation:
I don't think it's strictly necessary to add "audit" here because these activities are part of the overall audit, though if you want to write it out in full, I'd suggest "verification of asset recognition and measurement". The term crops up in e.g. the German auditing standard IDW PS 300 "Prüfungsnachweise im Rahmen der Abschlußprüfung".
The "Ansatz" bit refers to whether assets have been properly identified and recognized as assets, what's often referred to in German as "Bilanzierung dem Grunde nach". "Bewertung" refers to whether these assets have then been properly measured, i.e. carried in the accounts at the correct amounts ("Bilanzierung der Höhe nach"). |
| Selected response from:
RobinB
Local time: 00:19
| Grading comment Thanks a lot Robin :-)
4 KudoZ points were awarded for this answer |
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| Discussion entries: 0 |
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Automatic update in 00:
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3 hrs confidence:  
9 hrs confidence: recognition and measurement
Explanation:
I don't think it's strictly necessary to add "audit" here because these activities are part of the overall audit, though if you want to write it out in full, I'd suggest "verification of asset recognition and measurement". The term crops up in e.g. the German auditing standard IDW PS 300 "Prüfungsnachweise im Rahmen der Abschlußprüfung".
The "Ansatz" bit refers to whether assets have been properly identified and recognized as assets, what's often referred to in German as "Bilanzierung dem Grunde nach". "Bewertung" refers to whether these assets have then been properly measured, i.e. carried in the accounts at the correct amounts ("Bilanzierung der Höhe nach").
| RobinB
Local time: 00:19
Specializes in field
Native speaker of:  English
PRO pts in category: 837
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