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error de exposición contable

English translation: booking error...

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:error de exposición contable
English translation:booking error...
Entered by: Marian Greenfield
Options:
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15:14 Mar 21, 2002
Spanish to English translations [PRO]
Bus/Financial - Finance (general) / banking
Spanish term or phrase: error de exposición contable
ES una OBSERVACIÓN (cuasi objeción) que hace los auditores. No me queda claro qué puede ser un ERROR DE EXPOSICIÓN CONTABLE.



Error de exposición contable del devengamiento de la factura de PricewaterhouseCoopers del mes de enero.

Mil gracias, aurora
Aurora Humarán
Argentina
Local time: 21:14
booking error...
Explanation:
The accrual of the PWC invoice was not booked correctly for the month of January.
Selected response from:

Marian Greenfield
Local time: 20:14
Grading comment
Mil gracias a todos!
Estas preguntas de ayer ya parecían "Terapia de Grupo"
Gracias Marian!
4 KudoZ points were awarded for this answer

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Summary of answers provided
5 +1accounting recording errorJane Lamb-Ruiz
5Statement error
Teresa Duran-Sanchez
5accounting misstatement
Luis Rey Ballesteros (Luiroi)
5booking error...
Marian Greenfield
4accounts recording error
Fiona N�voa
4error in accounting presentation or accounting presentation errorSery
4an error in the accounting for the invoice
Ligia Dias Costa


  

Answers


3 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
an error in the accounting for the invoice


Explanation:
pienso que se refieren a la classificacion en contabilidad, no?

Ligia Dias Costa
Portugal
Local time: 01:14
Specializes in field
Native speaker of: Native in PortuguesePortuguese
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7 mins   confidence: Answerer confidence 5/5 peer agreement (net): +1
accounting recording error


Explanation:
they entered the incorrect data or entered data incorrectly thereby making a mistake in the recording of accounting data

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Note added at 2002-03-21 15:40:56 (GMT)
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its difficult to know whether this is recording or booking error as Marian says or a presentation error. PResumably, you could enter the data/amount correctly and present it incorrectly. The reverse is also true. Since the auditors deal with what is presented to them, I think one might have to say presentation error which implies they are not evaluating at the level of the entries but how that information is presented.

Jane Lamb-Ruiz
Specializes in field
Native speaker of: Native in EnglishEnglish, Native in PortuguesePortuguese
PRO pts in category: 443

Peer comments on this answer (and responses from the answerer)
agree  Dr. Chrys Chrystello
1 min
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8 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
error in accounting presentation or accounting presentation error


Explanation:
Saludos, Sery

Sery
Local time: 19:14
Works in field
Native speaker of: Native in SpanishSpanish
PRO pts in category: 36
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15 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
accounts recording error


Explanation:
Suerte!

Fiona N�voa
Portugal
Local time: 01:14
Native speaker of: Native in EnglishEnglish
PRO pts in category: 4
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16 mins   confidence: Answerer confidence 5/5
booking error...


Explanation:
The accrual of the PWC invoice was not booked correctly for the month of January.

Marian Greenfield
Local time: 20:14
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 1528
Grading comment
Mil gracias a todos!
Estas preguntas de ayer ya parecían "Terapia de Grupo"
Gracias Marian!
Login to enter a peer comment (or grade)

52 mins   confidence: Answerer confidence 5/5
Statement error


Explanation:
Es difícil saberlo sin más contexto, pero creo que hablan de la "Exposición del procedimiento de censura de cuentas (auditoría)", que se traduce, segùn el Diccionario Bilingüe de Economía y Empresa de José María Lozano Irueste, por "Statement of auditing procedures".

Hasta ahora sólo había visto exposición como "statement" en contextos legales.

A ver si te sirve...

Un saludo


Teresa Duran-Sanchez
Spain
Local time: 02:14
Native speaker of: Native in SpanishSpanish
PRO pts in category: 4
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1 hr   confidence: Answerer confidence 5/5
accounting misstatement


Explanation:
see references:
[PPT] Excusez-Moi Flower Express
File Format: Microsoft Powerpoint 97 - View as HTML
... u = omitted variables. m = accounting misstatement. Internal Auditing Department.
Evaluates the overall performance of Budgeting and Operations. ...
www.bus.utexas.edu/Faculty/Michael.Vandervort/01sum1/excuse... - Similar pages

Online NewsHour Update: SEC Chair Proposes Industry Reforms -- ...
... an independent quality-control panel to regulate and monitor the methods of auditors
and corporations in effort to prevent another accounting misstatement. ...
www.pbs.org/newshour/updates/january02/enron_1-17.html - 17k - Cached - Similar pages

Seoul stock exchange poised to boot out 22 companies - MARCH 15, ...
... Daewoo Group's auditors after a 42 trillion won (S$62 billion) accounting misstatement
linked to its record bankruptcy may make auditors less willing to sign ...
straitstimes.asia1.com.sg/money/story/0,1870,108386-1016229540,00.html - 26k - 20 Mar 2002 - Cached

[PDF] TESTIMONY OF PHILIP D. AMEEN VICE PRESIDENT & COMPTROLLER GENERAL ...
File Format: PDF/Adobe Acrobat - View as HTML
... we can observe market reaction ­ sometimes overreaction ­ to rumors of accounting
misstatement, I also must acknowledge the analysts who are certain that ...
www.fei.org/download/Ameen-House-Testimony-6-6-2k1.pdf - Similar pages

[PDF] TESTIMONY OF PHILIP D. AMEEN VICE PRESIDENT & COMPTROLLER GENERAL ...
File Format: PDF/Adobe Acrobat - View as HTML
... matters. While we can observe market reaction ­ sometimes overreaction ­ to
rumors of accounting misstatement, I also must acknowledge the analysts who ...
www.house.gov/financialservices/060701am.pdf - Similar pages

09/02/96 PEPSI'S POP FIZZLE
... and its Puerto Rican bottler reported a still undefined accounting misstatement.
Pepsi is challenging the Venezuelan bottler's move with Venezuelan regulators ...
www.businessweek.com/1996/36/b349163.htm - 10k - Cached - Similar pages

CPA Journal Online
... expected relations among preaudit "book values" (BVs) can be evidence of both the
health of the company, and the lack of material accounting misstatement. ...
www.nysscpa.org/cpajournal/1996/0496/depts/AUDITING.htm - 18k - Cached - Similar pages

Financial Institutions
... the auditor of its savings and loan subsidiary resulted in an accounting misstatement,
and claimed damages related to activities it would not have pursued had ...
www.cornerstone.com/financia.html - 23k - Cached - Similar pages

Bowne & Co., Inc. Newsletter
... because the company's liability is absolute but only for an accounting misstatement
in a prospectus that covers the plaintiffs' purchased shares. Directors and ...
www.bowne.com/newsletters/newsletter.asp?storyID=53 - 29k - Cached - Similar pages

[PDF] 1 3 8 9 In re CYLINK LITIGATION UNITED STATES DISTRICT COURT ...
File Format: PDF/Adobe Acrobat - View as HTML
... OF CALIFORNIA SECURITIES NO C-98-4292 VRW ORDER / This is accounting misstatement
litigation on behalf of an alleged class of purchasers of Cylink Corporation ...
securities.stanford.edu/1004/CYLK98/20001106f7o984292.pdf - Similar pages


Luis Rey Ballesteros (Luiroi)
Local time: 19:14
Specializes in field
Native speaker of: Native in SpanishSpanish
PRO pts in category: 64
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