écart de normes

English translation: deviation from norms

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
French term or phrase:écart de normes
English translation:deviation from norms
Entered by: Stephanie Mitchel

16:49 May 2, 2018
French to English translations [PRO]
Bus/Financial - Accounting / account justification
French term or phrase: écart de normes
Hi, I'm looking for the customary English accounting term for 'écart de normes' in the context of justifying accounts and reconciling accounting and management records. It appears by itself in a spreadsheet, as well as in 'fichier de suivi d'écart de normes,' but that's as elaborate as things get. I want to say a 'variance from standards,' but sources including Barron's only hint at this. Can anyone confirm or correct?
Stephanie Mitchel
United States
Local time: 22:53
deviation from norms
Explanation:
Corporate Accounting - Page 18-1 - Google Books Result
https://books.google.co.uk/books?isbn=0070604290
Mukherjee & Hanif, ‎Amitabha Mukherjee Mohammed Hanif - 2005 - ‎Corporations
Standard is a criterion or norm — a level of excellence or attainment considered a goal or measure of adequacy. Thus, a standard is used as an established measurement that serves as a reference in comparing deviation from a norm. Accounting standards are accounting rules and procedures relating to measurement, ...
Accounting: For Ca Ipcc Exam - Page 1-1 - Google Books Result
https://books.google.co.uk/books?isbn=0070151598
Hanif
1 Framing of Accounting Standard Introduction Standard is a criterion or norm — a level of excellence or attainment considered a goal or measure of adequacy. Thus, a standard is used as an established measurement that serves as a reference in comparing deviation from a norm. Accounting standards are accounting ...

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Note added at 1 hr (2018-05-02 18:08:43 GMT)
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www.gaaaccounting.com/the-audit-of-the-future/
28 Apr 2017 - Auditors can also categorise activity based on its attributes, identify risks and drill down to examine the underlying transactions and details that help to explain why something deviates from the norm. Testing procedures are targeted and audit evidence covers a complete population of transactions, which ...
Selected response from:

liz askew
United Kingdom
Local time: 03:53
Grading comment
Thank you. Client decided on 'gap' of all things, but your answer was helpful.
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +2deviation from norms
liz askew
4variance from standards
philgoddard


  

Answers


23 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
variance from standards


Explanation:
Yes, your suggested translation is fine. We don't know what they are (accounting standards?), but that's not your problem.

Variance from standards in income statement
http://books.google.com/books?id=AR3U7HN2NhwC&pg=RA1-PA73&lp...

Cost results will be increasingly expressed in terms of times and quantities, and in terms of percentage variance from standards...
http://books.google.com/books?id=HvkeAQAAIAAJ&pg=PA211&lpg=P...

philgoddard
United States
Works in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 65
Login to enter a peer comment (or grade)

1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
deviation from norms


Explanation:
Corporate Accounting - Page 18-1 - Google Books Result
https://books.google.co.uk/books?isbn=0070604290
Mukherjee & Hanif, ‎Amitabha Mukherjee Mohammed Hanif - 2005 - ‎Corporations
Standard is a criterion or norm — a level of excellence or attainment considered a goal or measure of adequacy. Thus, a standard is used as an established measurement that serves as a reference in comparing deviation from a norm. Accounting standards are accounting rules and procedures relating to measurement, ...
Accounting: For Ca Ipcc Exam - Page 1-1 - Google Books Result
https://books.google.co.uk/books?isbn=0070151598
Hanif
1 Framing of Accounting Standard Introduction Standard is a criterion or norm — a level of excellence or attainment considered a goal or measure of adequacy. Thus, a standard is used as an established measurement that serves as a reference in comparing deviation from a norm. Accounting standards are accounting ...

--------------------------------------------------
Note added at 1 hr (2018-05-02 18:08:43 GMT)
--------------------------------------------------

www.gaaaccounting.com/the-audit-of-the-future/
28 Apr 2017 - Auditors can also categorise activity based on its attributes, identify risks and drill down to examine the underlying transactions and details that help to explain why something deviates from the norm. Testing procedures are targeted and audit evidence covers a complete population of transactions, which ...

liz askew
United Kingdom
Local time: 03:53
Native speaker of: Native in EnglishEnglish
PRO pts in category: 16
Grading comment
Thank you. Client decided on 'gap' of all things, but your answer was helpful.

Peer comments on this answer (and responses from the answerer)
neutral  philgoddard: We could go on substituting synonyms ad infinitum. But the term usually used in accounting is standards, as your first two references show.
2 hrs

agree  Daryo: "deviations" makes far more sense - these "écart de normes" are to be avoided as much as possible [the whole point of a "standard" being to stick to it!], so there is a negative connotation to these "differences".
2 hrs

agree  Yolanda Broad
4 hrs
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