"com enfase"

21:39 Feb 1, 2020
Portuguese to English translations [PRO]
Law (general) / commercial contract Portugal
Portuguese term or phrase: "com enfase"
Peço help dos colegas portugueses, eis o texto:

"Foi emitida certificação legal de contas, com o parecer de Revisão: com reservas, com Ênfases"

É um relatório de auditoria emitido em Portugal. Só preciso do sentido do ênfase.
Mauro Lando
Brazil
Local time: 17:07


Summary of answers provided
4 +1emphasis added
Mario Freitas
3 +1emphasis of matter
Ana Vozone
Summary of reference entries provided
Emphasis of Matter paragraph
MARK ROBERTSON

Discussion entries: 1





  

Answers


22 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +1
com ênfase
emphasis of matter


Explanation:
Pls check term here:
https://www.ifac.org/system/files/downloads/a038-2010-iaasb-...

This is a standard term on ISA 706.

f) Ênfase e Outras Matérias
Em paralelo, o documento deve descrever quaisquer outras questões para as quais o revisor deva chamar a atenção, sob a forma de ênfase, sem que tal qualifique a opinião de auditoria (art.º 45º/d do EOROC).
A necessidade de emitir ênfases é regulada pela ISA 706 – Parágrafos de ênfases e Parágrafos de Outras Matérias no Relatório do Auditor Independente.
Importa clarificar que as ênfases são matérias que “no julgamento do auditor, é de importância tal que é fundamental para a compreensão das demonstrações financeiras por parte dos utilizadores” (ISA 706.7a).
A inclusão de informações como


    Reference: http://www.cmvm.pt/pt/EstatisticasEstudosEPublicacoes/Cadern...
Ana Vozone
Local time: 20:07
Works in field
Native speaker of: Native in PortuguesePortuguese
PRO pts in category: 135
Notes to answerer
Asker: Muito obrigado, Ana!


Peer comments on this answer (and responses from the answerer)
agree  MARK ROBERTSON
2 hrs
  -> Thank you, Mark!
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2 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
emphasis added


Explanation:
https://thelawdictionary.org/emphasis-added/

http://www.businessdictionary.com/definition/emphasis-added....


Mario Freitas
Brazil
Local time: 17:07
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 680

Peer comments on this answer (and responses from the answerer)
agree  Aline Amorim
23 mins
  -> Obrigado, Aline!

neutral  Ana Vozone: Desculpe, Mário, mas não é neste caso. É um termo bem específico em auditoria e certificação de contas, como pode ver nos links que indiquei.
1 hr
  -> Ok, sendo Pt-Pt não posso contestar.
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Reference comments


2 hrs
Reference: Emphasis of Matter paragraph

Reference information:
(a) Emphasis of Matter paragraph – A paragraph included in the auditor's report that refers to a matter appropriately presented or disclosed in the financial statements that, in the auditor's judgment, is of such importance that it is fundamental to users' understanding of the financial statements.

https://www.ifac.org/system/files/downloads/a038-2010-iaasb-...

MARK ROBERTSON
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 931
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