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|GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)|
|English term or phrase:||Fieldwork, financial-statement,account-balance|
|Spanish translation:||Area de trabajo, Nivel o Grado del Estado Financiero, Nivel o Grado del Saldo o Balace de una cuenta|
|Entered by:|| CMRP||Options:|
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|English to Spanish translations [PRO]|
Bus/Financial - Accounting / Fieldwork, financial-statement,account-balance
|English term or phrase: Fieldwork, financial-statement,account-balance|
|I need to translate "fieldwork" I translated it as "campo de trabajo"But I'm not sure ... )= |
and "financial-statement level"
(texto de la Norma de Auditoria No. 4)
Gracias : D
23. The concept of materiality, as discussed in paragraphs 22 and 23 of Auditing
Standard No. 2, underlies the application of the general and fieldwork standards in an
engagement to report on whether a previously reported material weakness continues to
exist. Therefore, the auditor uses materiality at the financial-statement level, rather than
at the individual account-balance level, in evaluating whether a material weakness
exists. The auditor should assess materiality as of the date that management asserts
that the previously reported material weakness no longer exists
Fieldwork will translate into Area de trabajo, o Area Laboral / rubro laboral.
Financial-statement level = Nivel o Grado del Estado Financiero
Account-balance level = Nivel o Grado del Saldo o Balace de una cuenta
In the context of your text I think that you could translate Level = Plano.
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