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สอบทาน

English translation: analytical review or audit review

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Thai term or phrase:Êͺ·Ò¹
English translation:analytical review or audit review
Entered by: Ozethai
Options:
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19:24 Jun 24, 2004
Thai to English translations [PRO]
Bus/Financial - Accounting
Thai term or phrase: สอบทาน
An audit activity. Looks like a review of the accounts.
sfjames
Local time: 11:56
analytical review or audit review
Explanation:
Depending on the context, there are two meanings to this word in an audit. Firstly, it refers to an audit process almost at the end of an audit assignment at SGV Na-Thalang & Co., CPAs called "Analytical Review". The necessary audit evidences have been gathered, all the working papers including recalculations are done and documented, the final step is to find all the financial ratios measuring risks, performance, stability, in comparison with those of the previous years and with other organisations. This is called Analytical Review. Secondly, going over any calculation, process documentation -- in short, the work done by another person, usually that of a junior accountant or auditor -- in an audit, by a senior auditor, or supervisor, or manager, is also called a review. The work of any accountant who practise under a CPA must be reviewed, if the CPA is worth his salt.

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Note added at 4 hrs 4 mins (2004-06-24 23:29:18 GMT)
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The audit review is not just a review of accounts. It is a review on the trustworthiness of the figures in the accounts. Ergo, it includes reviewing and evaluating the established policies and guidelines, adopted or actual accounting practices, systems of internal controls, etc.

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Note added at 3 days 23 hrs 55 mins (2004-06-28 19:19:37 GMT) Post-grading
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Glad to be of help, but I was able to do so because of the context you gave when you asked your question.
Selected response from:

Ozethai
Australia
Local time: 02:56
Grading comment
Thank you, Khun Oz. This kind of detail is very helpful.
4 KudoZ points were awarded for this answer

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Summary of answers provided
4 +3analytical review or audit review
Ozethai
3Audit
Suthasinee Susiva


  

Answers


1 hr   confidence: Answerer confidence 3/5Answerer confidence 3/5
Êͺ·Ò¹
Audit


Explanation:
Êͺ·Ò¹ = Audit (v) or Verify

Suthasinee Susiva
Thailand
Local time: 23:56
Works in field
Native speaker of: Native in ThaiThai
Login to enter a peer comment (or grade)

4 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +3
Êͺ·Ò¹
analytical review or audit review


Explanation:
Depending on the context, there are two meanings to this word in an audit. Firstly, it refers to an audit process almost at the end of an audit assignment at SGV Na-Thalang & Co., CPAs called "Analytical Review". The necessary audit evidences have been gathered, all the working papers including recalculations are done and documented, the final step is to find all the financial ratios measuring risks, performance, stability, in comparison with those of the previous years and with other organisations. This is called Analytical Review. Secondly, going over any calculation, process documentation -- in short, the work done by another person, usually that of a junior accountant or auditor -- in an audit, by a senior auditor, or supervisor, or manager, is also called a review. The work of any accountant who practise under a CPA must be reviewed, if the CPA is worth his salt.

--------------------------------------------------
Note added at 4 hrs 4 mins (2004-06-24 23:29:18 GMT)
--------------------------------------------------

The audit review is not just a review of accounts. It is a review on the trustworthiness of the figures in the accounts. Ergo, it includes reviewing and evaluating the established policies and guidelines, adopted or actual accounting practices, systems of internal controls, etc.

--------------------------------------------------
Note added at 3 days 23 hrs 55 mins (2004-06-28 19:19:37 GMT) Post-grading
--------------------------------------------------

Glad to be of help, but I was able to do so because of the context you gave when you asked your question.

Ozethai
Australia
Local time: 02:56
Specializes in field
Native speaker of: Native in ThaiThai, Native in ChineseChinese
PRO pts in category: 8
Grading comment
Thank you, Khun Oz. This kind of detail is very helpful.

Peer comments on this answer (and responses from the answerer)
agree  xxxwiwatchang
2 hrs
  -> Thank you Wiwat.

agree  Phakawat Padungsil
6 hrs
  -> Thank you Phakawat.

agree  Joyce A: Just looking at some past questions. This is a good explanation. :-)
2434 days
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