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representation

Spanish translation: representación

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08:04 Jan 29, 2004
English to Spanish translations [PRO]
Law/Patents
English term or phrase: representation
This representation letter is provided in connection with your audit of the financial statements of [insert name of company] for the year ended [insert balance sheet date] for the purpose of expressing an opinion as to whether the financial statements give a true and fair view of (or ‘present fairly, in all material respects,’) the financial position of [insert name of company] as of [insert balance sheet date] and of the results of its operations and its cash flows for the year then ended in accordance with International Accounting Standards (or accounting principles generally accepted in a designated country).
Bubka
Spanish translation:representación
Explanation:
Es decir,

carta de representación

Una definición típica para estos contextos:

Carta de representación: Documento mediante el cual el nivel competente de la entidad examinada reconoce haber puesto a disposición del auditor toda la información requerida, así como cualquier hecho significativo ocurrido durante el período bajo examen. Si se ha examinado varias áreas de la entidad, deberá recabarse varias cartas de representación.

V
Selected response from:

Valentín Hernández Lima
Spain
Local time: 03:05
Grading comment
Graded automatically based on peer agreement.
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +9representación
Valentín Hernández Lima
5carta de manifestaciones del cliente
peixe
4Declaración
Cristina Otalora


  

Answers


4 mins   confidence: Answerer confidence 5/5 peer agreement (net): +9
representación


Explanation:
Es decir,

carta de representación

Una definición típica para estos contextos:

Carta de representación: Documento mediante el cual el nivel competente de la entidad examinada reconoce haber puesto a disposición del auditor toda la información requerida, así como cualquier hecho significativo ocurrido durante el período bajo examen. Si se ha examinado varias áreas de la entidad, deberá recabarse varias cartas de representación.

V


    Reference: http://www.fisc.utp.ac.pa/unidades/auditoria/glosario/glosar...
Valentín Hernández Lima
Spain
Local time: 03:05
Native speaker of: Native in SpanishSpanish
PRO pts in pair: 4912
Grading comment
Graded automatically based on peer agreement.

Peer comments on this answer (and responses from the answerer)
agree  Pablo Grosschmid
1 min

agree  xxxAlex Zelkind
4 mins

agree  Andrea Ali
4 mins

agree  Manuel Cedeño Berrueta
12 mins
  -> Muy amables todos. Gracias.

agree  Pedro Afonso
16 mins

agree  Gabrijela
39 mins

agree  Cristina Canivell
3 hrs

agree  Sery
5 hrs

agree  Duckster: Es la palabra que he visto en estas cartas.
23 hrs
Login to enter a peer comment (or grade)

1 hr   confidence: Answerer confidence 5/5
carta de manifestaciones del cliente


Explanation:
aparte de representation en lo político, representation equivale también a declaración o manifestación, como, me parece, ocurre en este caso.

peixe
Local time: 04:05
Native speaker of: Native in SpanishSpanish
PRO pts in pair: 80
Login to enter a peer comment (or grade)

1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5
Declaración


Explanation:
En este caso, extendida a favor del auditor o contador, según parece surgir del texto.

Cristina Otalora
Local time: 00:05
Native speaker of: Spanish
PRO pts in pair: 82
Login to enter a peer comment (or grade)




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