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pruebas de los controles

English translation: tests of the controls

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:prueba de los controles
English translation:tests of the controls
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08:58 Nov 11, 2003
Spanish to English translations [PRO]
Bus/Financial - Accounting / Audit
Spanish term or phrase: pruebas de los controles
Stages of an audit procedure -this is phase 2. Is it Control Tests? Thanks for any input.
MargaBBB
Local time: 06:21
tests of controls
Explanation:



Tests of controls

--------------------------------------------------------------------------------

The activities performed by auditors in gathering evidence as to the effectiveness of operation of a client's control procedures are referred to as tests of controls. (Previous terms used include compliance tests and compliance procedures).

Tests of control include observation **, inspection, and inquiry. Where the information system is computerized, evidence may also be gathered using CAATs such as a generalized audit software or an embedded audit facility.

This is a pretty good glossary:

ABREMA: Glossary of auditing terms - [ Traduzca esta página ]
... compliance procedures (compliance tests). See tests of controls. ... n nature, timing
and extent of planned audit procedures. o observation as a test of control. ...
www.abrema.net/abrema/in_dex.html - 13k - En caché - Páginas similares

Selected response from:

Katherine Matles
Spain
Local time: 06:21
Grading comment
Thanks, Katherine, for all the info - and for the glossary.
4 KudoZ points were awarded for this answer

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Summary of answers provided
5 +1tests of controls
Katherine Matles
5control tests
María Eugenia Wachtendorff
4(random) sampling/ samples of the (audit) controlsxxxKirstyMacC


  

Answers


9 mins   confidence: Answerer confidence 5/5
control tests


Explanation:
That's it, you're right!
mew

María Eugenia Wachtendorff
Chile
Local time: 01:21
Works in field
Native speaker of: Native in SpanishSpanish
PRO pts in category: 120
Login to enter a peer comment (or grade)

2 hrs   confidence: Answerer confidence 5/5 peer agreement (net): +1
tests of controls


Explanation:



Tests of controls

--------------------------------------------------------------------------------

The activities performed by auditors in gathering evidence as to the effectiveness of operation of a client's control procedures are referred to as tests of controls. (Previous terms used include compliance tests and compliance procedures).

Tests of control include observation **, inspection, and inquiry. Where the information system is computerized, evidence may also be gathered using CAATs such as a generalized audit software or an embedded audit facility.

This is a pretty good glossary:

ABREMA: Glossary of auditing terms - [ Traduzca esta página ]
... compliance procedures (compliance tests). See tests of controls. ... n nature, timing
and extent of planned audit procedures. o observation as a test of control. ...
www.abrema.net/abrema/in_dex.html - 13k - En caché - Páginas similares



Katherine Matles
Spain
Local time: 06:21
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 35
Grading comment
Thanks, Katherine, for all the info - and for the glossary.

Peer comments on this answer (and responses from the answerer)
agree  Alicia Jordá
1 hr
Login to enter a peer comment (or grade)

10 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
(random) sampling/ samples of the (audit) controls


Explanation:
I usually interpret pruebas as samples or sampling in an audit context.

xxxKirstyMacC
Local time: 05:21
Native speaker of: Native in EnglishEnglish
Login to enter a peer comment (or grade)




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