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revisor fiscal

English translation: internal/ statutory auditor

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:revisor fiscal
English translation:internal/ statutory auditor
Entered by: Cecilia Della Croce
Options:
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- Include in personal glossary

13:37 Nov 10, 2003
Spanish to English translations [PRO]
Bus/Financial
Spanish term or phrase: revisor fiscal
Sé que lo han traducido como tax auditor en el glosario, pero en este contexto me parece que la traducción debe ser otra:
"El Revisor Fiscal tendrá las siguientes funciones:
1) Cerciorarse de que las operaciones que se celebren o cuimplan por parte de la Fundación, se ajusten a los estatutos, a las decisiones de la Asamblea deMiembros, y de la Junta Directiva..."
2) Informar oportunamente por escrito a laAsamblea de Miembros, Junta Directiva, según el caso, las irregularidades que ocurran...
En este caso,no sería "Auditor" o "Internal Auditor"?
Robert INGLEDEW
Argentina
Local time: 07:17
internal auditor
Explanation:
Dear Robert: Ingreso tu opción a modo de voto porque estoy más de acuerdo con tu propuesta que con las demás. Es una función creada en el estatuto de la fundación, de modo que no es statutory auditor y tiene que ver con fiscalización interna más que con temas propiamente fiscales.
Suerte

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Note added at 2003-11-10 14:53:46 (GMT) Post-grading
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Dea nada, Robert, los KudoZ deberían ser para vos mismo porque la opción era tuya. Glad to help! Anytime!
Selected response from:

Cecilia Della Croce
Argentina
Local time: 07:17
Grading comment
Muchas gracias. Para dar otra opción, lo traduje como internal or statutory auditor.

Roberto
4 KudoZ points were awarded for this answer

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Summary of answers provided
5 +1Auditor
Terejimenez
5compliance auditorJane Lamb-Ruiz
5statutory auditor
Michael Powers (PhD)
4internal auditor
Cecilia Della Croce
4internal auditor
Katherine Matles


  

Answers


5 mins   confidence: Answerer confidence 5/5
compliance auditor


Explanation:
checks to see that all the by-laws etc are being followed

Senior Compliance Auditor* job, Richmond, VA - Capital One
Accounting: Audit Financial jobs from jobsinthemoney. ...
www.jobsinthemoney.com/html/jobs/104862.htm - 25k - Cached - Similar pages

Accountant I Expense Compliance Auditor job, Hermitage, TN - ...
Accountant I Expense Compliance Auditor job, Hermitage, TN - Deloitte & Touche
Other: Administration/Operations Financial jobs from jobsinthemoney. ...
www.jobsinthemoney.com/html/jobs/82368.htm - 23k - Cached - Similar pages
[ More results from www.jobsinthemoney.com ]

Welcome to Intellinex
... The Compliance Auditor (Coming Soon) One of Intellinex's core competencies is
in helping our customers manage, track and implement regulatory compliance ...
www.intellinex.com/m1/m1f9.asp - 16k - Cached - Similar pages

Financial-Compliance Auditor I
... TITLE: Financial-Compliance Auditor I POSITION #: 91102 ANNUAL SALARY: $31,302
LOCATION: Helena STATUS: Full-Time APPLICATION DEADLINE: Until filled. ...
leg.state.mt.us/css/audit/open-fc.asp - 19k - Cached - Similar pages

LICENSING COMPLIANCE AUDITOR 2
... LICENSING COMPLIANCE AUDITOR 2 $2526-3215 per month (range 42) The Department
of Licensing is a forerunner in quality customer service and in leadership ...
hr.dop.wa.gov/statejobs/bulletins/CURRENT/21133oc.htm - 11k - Cached - Similar pages



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Note added at 2003-11-10 13:44:19 (GMT)
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FINAL: Internal compliance auditor

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Note added at 2003-11-10 13:48:36 (GMT)
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in other words, to see if the association is complying with its own goals and objectives

Fiscal here means to assess or review or comply..you could also call it Internal assessment auditor

Jane Lamb-Ruiz
Native speaker of: Native in EnglishEnglish, Native in PortuguesePortuguese
PRO pts in pair: 7709
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10 mins   confidence: Answerer confidence 5/5
statutory auditor


Explanation:
West - Law Dictionary

"revisor fiscal: (Col, Cos) statutory auditor"

Mike :)

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Note added at 13 mins (2003-11-10 13:51:15 GMT)
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Although there are more than 12,000 links with \"statutory auditor\" I felt the most relevant way would be to include the words \"Board of Directors\" and \"byalaws\" given your context. Even so, with those restrictions there are 496.

Here are the first ten.

At least in the US, \"statutory auditor\" sounds very natural, and I believe it is appropriate in this case.

[PDF] A Rose By Any Other Name
File Format: PDF/Adobe Acrobat - View as HTML
... If the board of directors refuses to recommend the ... reserve mandated by the bylaws
(NOT “statutory ... Intermark Language Services Directors Guarantee Their ...
www.rgft.com/events/pdfs/02_rose.pdf - Similar pages

[PDF] Report of the Board of statutory auditors
File Format: PDF/Adobe Acrobat - View as HTML
... appointed Alberto Rossetti and Ahmed A. Menesi to the Board. ... the expiry of the term
of the current Directors. ... of Article 20 of the company bylaws, an auditor ...
www.bancaroma.it/bilancio/annual2001/report.pdf - Similar pages

Montedison SpA - Annual Report at december 31, 2000
... SpA sit on the Boards of Directors of the ... a Montedison Statutory Auditor to their
Board of Statutory ... in the preamble, under the current Bylaws, the Company’s ...
www.edison.it/investor/english/B17.html - 26k - Cached - Similar pages

Report of Statutory Auditor
... WITH ARTICLE 166 OF THE MEXICAN CORPORATIONS ACT AND THE BYLAWS OF CARSO ... FOR THE
YEAR ENDED DECEMBER 31, 1998, PRESENTED TO YOU BY THE BOARD OF DIRECTORS. ...
www.cgtelecom.com.mx/English/Comisario.html - 4k - Cached - Similar pages

[PDF] Limited Liability Company Grand\'Place 1 1000 Brussels Register of ...
File Format: PDF/Adobe Acrobat - View as HTML
... the votes cast, in accordance with Article 28 of the bylaws and the ... THE ORDINARY SHAREHOLDERS
MEETING 1. Management report by the Board of Directors on the ...
www.interbrew.com/content/investor_new/ AgendaShareholdersMeeting.en.pdf - Similar pages

[PDF] TYPES OF BUSINESS ORGANIZATIONS
File Format: PDF/Adobe Acrobat - View as HTML
... The president of the board of directors normally represents a corporation; however,
its bylaws may authorize ... and/or one or more directors to represent ...
www.deloitte.com.ar/ingles/publications/download/ Types_of_Business_Organizations.pdf - Similar pages

[PDF] Item 6. Directors, Senior Management and Employees Directors
File Format: PDF/Adobe Acrobat - View as HTML
... Statutory Auditor In addition to the Board of Directors, our bylaws provide for a
statutory auditor elected at the ordinary general meeting of shareholders and ...
www.grupoelektra.com.mx/elektra/English/ download/20f/20F-2002/Item%206.pdf - Similar pages

[PDF] 1 ARTICLES OF ASSOCIATION OF SEAT PAGINE GIALLE SpA TITLE I ...
File Format: PDF/Adobe Acrobat
... his/her compliance with the requirements of law and the bylaws prescribed for ... a Recording
Secretary shall be appointed by the Board of Directors, and does ...
www.seat.it/english/eng_pdf/statuto_sociale-eng.pdf - Similar pages

[PDF] ARTICLES OF ASSOCIATION OF SEAT PAGINE GIALLE SpA
File Format: PDF/Adobe Acrobat - View as HTML
... or disqualification, and to his/her compliance with the requirements of law and
the bylaws prescribed for ... Page 10. 10 The Board of Directors may distribute ...
www.seat.it/english/eng_pdf/statuto_seat_post_0923.pdf - Nov 9, 2003 - Similar pages
[ More results from www.seat.it ]

[PDF] SOCIÉTÉ FONCIERE, FINANCIERE ET DE PARTICIPATIONS - FFP REGULAR ...
File Format: PDF/Adobe Acrobat - View as HTML
... as required by the articles of incorporation and bylaws (statuts), ie ... After familiarizing
itself with the report by the Board of Directors, the Shareholders ...
www.societe-ffp.fr/pdf/ag00_traduction.pdf - Similar pages


Michael Powers (PhD)
United States
Local time: 06:17
Native speaker of: Native in EnglishEnglish
PRO pts in pair: 12654
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20 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
internal auditor


Explanation:
Dear Robert: Ingreso tu opción a modo de voto porque estoy más de acuerdo con tu propuesta que con las demás. Es una función creada en el estatuto de la fundación, de modo que no es statutory auditor y tiene que ver con fiscalización interna más que con temas propiamente fiscales.
Suerte

--------------------------------------------------
Note added at 2003-11-10 14:53:46 (GMT) Post-grading
--------------------------------------------------

Dea nada, Robert, los KudoZ deberían ser para vos mismo porque la opción era tuya. Glad to help! Anytime!

Cecilia Della Croce
Argentina
Local time: 07:17
Native speaker of: Native in SpanishSpanish
PRO pts in pair: 1339
Grading comment
Muchas gracias. Para dar otra opción, lo traduje como internal or statutory auditor.

Roberto
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32 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
internal auditor


Explanation:
Hi Robert,

As you may know statutory audits, which are those to which the company is subject by law are usually performed by external auditors (besides not all companies are subject to statutory audits)



take a look at this article published by Price. Perhaps the revisor fiscal referred to in your text has similar responsibilities :-)))

There are, in fact, two kinds of auditors - internal and external. Internal auditors are employed by business entities to oversee operational and financial conformity with the entities' stated goals, procedures, controls and regulations. This includes ensuring that the various departments within the entity comply with the internal, industry and national rules and regulations. The auditors go through all the internal processes of a company - its financial and non-financial records, books and statements prepared by the respective staff - to make sure everything is in order. Over the years, the internal auditors' scope of work has evolved from covering purely financial aspects of an organisation to focusing on the major business and operational activities of the organisation. As a result, far from merely checking all invoices issued by a particular department, e.g. sales department, internal auditors, in the case of a property developer, may be seen investigating building construction quality and progress at the project site. Other typical investigations performed by internal auditors that have no immediate financial impact include reviews of tendering procedures and ensuring proper software inventory and licensing.

External auditors, on the other hand, act more like regulators and are employed by chartered accountants firms. Companies and organisations would then hire the services of these firms to act as their independent external auditors. The firms would then send out auditors to audit the quarterly and annual statements of clients and thereby satisfy the statutory requirements governing the clients.

While the internal auditor makes sure the recording and documentation gets done, the responsibility of the external auditor is governed by the Companies Act, 1965. Given that all companies do their level best to project an attractive image of themselves, especially if they are publicly listed, it's the job of the external auditor to ensure what the public sees in the financial statements are true and fair.

The internal auditor's allegiance responsibility is to his corporation's audit committee, who employs him and pays him his monthly salary. The external auditor's allegiance statutory responsibility is to report to the members/shareholders of the corporation.


Katherine Matles
Spain
Local time: 12:17
Native speaker of: Native in EnglishEnglish
PRO pts in pair: 867
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47 mins   confidence: Answerer confidence 5/5 peer agreement (net): +1
Auditor


Explanation:
simplemente "Auditor"


    +25 years of experience
Terejimenez
Local time: 05:17
Native speaker of: Spanish
PRO pts in pair: 576

Peer comments on this answer (and responses from the answerer)
agree  María Eugenia Wachtendorff: Hola, Teresa. En las grandes empresas norteamericanas tienen "Internal Auditors". Creo que vale la pena indicar que se trata de un auditor interno, porque "fiscal" se presta para confusiones.
4 hrs
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