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Spanish to English translations [PRO] Bus/Financial - Finance (general) / financial statements
Spanish term or phrase:partes relacionadas
...contiene información sobre transacciones entre "partes relacionadas", incluyendo ventas, compras, préstamos, transferencias, contratos de arrendamientos, garantías y valores por cobrar o por pagar a "partes relacionadas".
-------------------------------------------------- Note added at 8 mins (2006-02-15 17:33:04 GMT) --------------------------------------------------
Accounting and Auditing for Related Parties and Related Party Transactions
Related parties and related party transactions are difficult to audit for several reasons. First, transactions with related parties are not always easily identifiable. Second, although other procedures are ordinarily performed, the auditor relies primarily upon management and principal owners to identify all related parties and related party transactions. Third, such transactions may not be easily tracked by a company's internal control.
Due to this complexity, the proper accounting and auditing of related party transactions requires a sound understanding and extremely careful analysis. This toolkit will assist accountants and auditors in better understanding some of the current issues pertaining to related parties and related party transactions.
-------------------------------------------------- Note added at 8 mins (2006-02-15 17:33:04 GMT) --------------------------------------------------
Accounting and Auditing for Related Parties and Related Party Transactions
Related parties and related party transactions are difficult to audit for several reasons. First, transactions with related parties are not always easily identifiable. Second, although other procedures are ordinarily performed, the auditor relies primarily upon management and principal owners to identify all related parties and related party transactions. Third, such transactions may not be easily tracked by a company's internal control.
Due to this complexity, the proper accounting and auditing of related party transactions requires a sound understanding and extremely careful analysis. This toolkit will assist accountants and auditors in better understanding some of the current issues pertaining to related parties and related party transactions.
The translation workplace 
peer agreement (net): +5