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evidencia justificativa

English translation: supporting evidence

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:evidencia justificativa
English translation:supporting evidence
Entered by: Michael Powers (PhD)
Options:
- Contribute to this entry
- Include in personal glossary

09:24 Jul 4, 2003
Spanish to English translations [PRO]
Bus/Financial
Spanish term or phrase: evidencia justificativa
Auditing report
...normas de auditoría generalmente aceptadas, que requieren el examen, mediante pruebas selectivas, de la evidencia justificativa de las cuentas anuales y la evaluación de su presentación...
Mary Bauer
Spain
Local time: 04:00
supporting evidence
Explanation:
+

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Note added at 6 mins (2003-07-04 09:31:30 GMT)
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Urrutia - Dicionario de negocios

\"justificativo: supporting, verifying, proving\"

--------------------------------------------------
Note added at 17 mins (2003-07-04 09:42:50 GMT)
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Auditors need supporting evidence in order to justify their opinions - be this documentary or of another nature.

--------------------------------------------------
Note added at 19 mins (2003-07-04 09:44:44 GMT)
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Following are merely 10 of 4,350 hits in Google when the term \"supporting evidence\" is used in auditing and accounting:

Audit-Proofing Strategies: Recordkeeping by Employees
Home > Audit Proofing Stratagies > Recordkeeping by Employees ... has determined that
the accounting procedures used ... such records and supporting evidence as will ...
www.unclefed.com/Audit-Proofing/step1-8.html - 12k - Cached - Similar pages

TCA - Guest Column1 - no frames version
... However these accounting estimates may not exactly ... check the reasonableness of estimates
based on supporting evidence. ... Does an audit guarantee that there has ...
www.axi.ca/tca/Sep2002/tca04d-nf.htm - 10k - Cached - Similar pages

ICANN | Audited Financial Report for Fiscal Year Ending 30 June ...
... audit also includes assessing the accounting principles used ... We believe that our audit
provides a ... able to examine verifiable supporting evidence regarding the ...
www.icann.org/financials/ financial-report-fye-30jun00-letter.htm - 6k - Cached - Similar pages

ICANN | Audited Financial Report for Fiscal Year Ending 30 June ...
... An audit also includes assessing the accounting principles used and ... had we been
able to examine verifiable supporting evidence regarding certain ...
www.icann.org/financials/ financial-report-fye-30jun01-letter.htm - 7k - Cached - Similar pages
[ More results from www.icann.org ]

Chapter 10
... Audit Evidence in Management Reports and Files. A production accounting system produces
timely reports to ... They can be used as supporting evidence for assertions ...
bus.tsud.edu/act6693/protected/chapter_11.htm - 20k - Cached - Similar pages

Chief Accountant: Letter to the Auditing Standards Board re: ...
... we have seen a lack of supporting evidence for restructuring ... nature, timing and extent
of the audit tests. ... documentation as well as internal accounting controls ...
www.sec.gov/info/accountants/ staffletters/asb120999.htm - 13k - Cached - Similar pages

[PDF]Microsoft PowerPoint - Paul O Brien
File Format: PDF/Adobe Acrobat - View as HTML
... agreeing figures to records/supporting evidence ! analytical review Page 6. Potential
areas of audit attention (1) ! Accounting policies (incorporation of FRS ...
www.cipfa.org.uk/scotland/download/Paul_OBrien.pdf - Similar pages

[PPT]Preparing the 2000/01 final accounts
File Format: Microsoft Powerpoint 97 - View as HTML
... agreeing figures to records/supporting evidence. analytical review. Potential areas
of audit attention (1). Accounting policies (incorporation of FRS 18 into ACOP ...
www.cipfa.org.uk/scotland/download/Paul_OBrien.ppt - Similar pages
[ More results from www.cipfa.org.uk ]

Princeton University - Internal Audit - Frequently Asked ...
... substantiate certain amount by reviewing documentary supporting evidence. ... Everyone
in Internal Audit is qualified to assist with accounting, internal control ...
www.princeton.edu/sites/TreasurersOffice/ InternalAudit/faq.html - 36k - Cached - Similar pages

[PDF]ASSEMBLIES OF THE MEMBER STATES OF WIPO Thirty-Third Series of ...
File Format: PDF/Adobe Acrobat - View as HTML
... contain an Annex entitled \"Terms of Reference Governing Audit\". ... procedures and such
tests of the accounting records and other supporting evidence as I ...
www.wipo.org/eng/document/govbody/ wo_gb_ab/pdf/a33_6.pdf - Similar pages
Selected response from:

Michael Powers (PhD)
United States
Local time: 22:00
Grading comment
Thank you.
4 KudoZ points were awarded for this answer

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Summary of answers provided
4 +3supporting evidence
Michael Powers (PhD)
5 +1documentation supporting the annual accountscanaria
5evidence supportingPaul Slocomb
4 +1documentary evidence
Valentín Hernández Lima


  

Answers


14 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
documentary evidence


Explanation:
This would specifically refer to the audit evidence supported by concrete documents related to such accounts.

Diccionario Inglés de Negocios, Comercio y Finanzas (Emilio G. Muñiz Castro, ROUTLEDGE)

As an example of this term, please read on:

Auditors should consider several factors when examining documents. Auditors can discourage fraud by insisting that organizations provide them with original documents. Auditors can then reasonably rely on the authenticity of the documents, unless their investigation suggests otherwise. The need for presenting documents such as certificates of deposit in their original form depends on the circumstances involved, but an original is preferable to a copy. Auditors should also be careful not to rely on notarized copies because notaries are not usually authorized to notarize authenticity.

Cheers,

V


    Reference: http://www.nysscpa.org/cpajournal/old/09691923.htm
Valentín Hernández Lima
Spain
Local time: 03:00
Native speaker of: Native in SpanishSpanish
PRO pts in pair: 1336

Peer comments on this answer (and responses from the answerer)
agree  claudia bagnardi
3 hrs
Login to enter a peer comment (or grade)

5 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +3
supporting evidence


Explanation:
+

--------------------------------------------------
Note added at 6 mins (2003-07-04 09:31:30 GMT)
--------------------------------------------------

Urrutia - Dicionario de negocios

\"justificativo: supporting, verifying, proving\"

--------------------------------------------------
Note added at 17 mins (2003-07-04 09:42:50 GMT)
--------------------------------------------------

Auditors need supporting evidence in order to justify their opinions - be this documentary or of another nature.

--------------------------------------------------
Note added at 19 mins (2003-07-04 09:44:44 GMT)
--------------------------------------------------

Following are merely 10 of 4,350 hits in Google when the term \"supporting evidence\" is used in auditing and accounting:

Audit-Proofing Strategies: Recordkeeping by Employees
Home > Audit Proofing Stratagies > Recordkeeping by Employees ... has determined that
the accounting procedures used ... such records and supporting evidence as will ...
www.unclefed.com/Audit-Proofing/step1-8.html - 12k - Cached - Similar pages

TCA - Guest Column1 - no frames version
... However these accounting estimates may not exactly ... check the reasonableness of estimates
based on supporting evidence. ... Does an audit guarantee that there has ...
www.axi.ca/tca/Sep2002/tca04d-nf.htm - 10k - Cached - Similar pages

ICANN | Audited Financial Report for Fiscal Year Ending 30 June ...
... audit also includes assessing the accounting principles used ... We believe that our audit
provides a ... able to examine verifiable supporting evidence regarding the ...
www.icann.org/financials/ financial-report-fye-30jun00-letter.htm - 6k - Cached - Similar pages

ICANN | Audited Financial Report for Fiscal Year Ending 30 June ...
... An audit also includes assessing the accounting principles used and ... had we been
able to examine verifiable supporting evidence regarding certain ...
www.icann.org/financials/ financial-report-fye-30jun01-letter.htm - 7k - Cached - Similar pages
[ More results from www.icann.org ]

Chapter 10
... Audit Evidence in Management Reports and Files. A production accounting system produces
timely reports to ... They can be used as supporting evidence for assertions ...
bus.tsud.edu/act6693/protected/chapter_11.htm - 20k - Cached - Similar pages

Chief Accountant: Letter to the Auditing Standards Board re: ...
... we have seen a lack of supporting evidence for restructuring ... nature, timing and extent
of the audit tests. ... documentation as well as internal accounting controls ...
www.sec.gov/info/accountants/ staffletters/asb120999.htm - 13k - Cached - Similar pages

[PDF]Microsoft PowerPoint - Paul O Brien
File Format: PDF/Adobe Acrobat - View as HTML
... agreeing figures to records/supporting evidence ! analytical review Page 6. Potential
areas of audit attention (1) ! Accounting policies (incorporation of FRS ...
www.cipfa.org.uk/scotland/download/Paul_OBrien.pdf - Similar pages

[PPT]Preparing the 2000/01 final accounts
File Format: Microsoft Powerpoint 97 - View as HTML
... agreeing figures to records/supporting evidence. analytical review. Potential areas
of audit attention (1). Accounting policies (incorporation of FRS 18 into ACOP ...
www.cipfa.org.uk/scotland/download/Paul_OBrien.ppt - Similar pages
[ More results from www.cipfa.org.uk ]

Princeton University - Internal Audit - Frequently Asked ...
... substantiate certain amount by reviewing documentary supporting evidence. ... Everyone
in Internal Audit is qualified to assist with accounting, internal control ...
www.princeton.edu/sites/TreasurersOffice/ InternalAudit/faq.html - 36k - Cached - Similar pages

[PDF]ASSEMBLIES OF THE MEMBER STATES OF WIPO Thirty-Third Series of ...
File Format: PDF/Adobe Acrobat - View as HTML
... contain an Annex entitled \"Terms of Reference Governing Audit\". ... procedures and such
tests of the accounting records and other supporting evidence as I ...
www.wipo.org/eng/document/govbody/ wo_gb_ab/pdf/a33_6.pdf - Similar pages


Michael Powers (PhD)
United States
Local time: 22:00
Native speaker of: Native in EnglishEnglish
PRO pts in pair: 12658
Grading comment
Thank you.

Peer comments on this answer (and responses from the answerer)
agree  Henrique Magalhaes
43 mins

agree  Language & Culture Worldwide
4 hrs

agree  Jorge Rubino
12 hrs
Login to enter a peer comment (or grade)

1 hr   confidence: Answerer confidence 5/5 peer agreement (net): +1
documentation supporting the annual accounts


Explanation:
The following is standard wording for auditors reports

'Our responsibility is to express an opinion on the annual accounts, taken as a whole, based on our audit work performed in accordance with generally accepted auditing standards, which include the examination by means of selective tests, of the documentation supporting the annual accounts and the evaluation of their presentation, the accounting principles applied and the estimates made.'

canaria
United Kingdom
Local time: 03:00
Native speaker of: English
PRO pts in pair: 443

Peer comments on this answer (and responses from the answerer)
agree  Connie Ibarzabal
19 hrs
Login to enter a peer comment (or grade)

2 hrs   confidence: Answerer confidence 5/5
evidence supporting


Explanation:
...the annual accounts and...

The order matters here.


    Experience.
Paul Slocomb
Local time: 21:00
Native speaker of: English
PRO pts in pair: 351
Login to enter a peer comment (or grade)




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