Oct 29, 2009 10:29
14 yrs ago
4 viewers *
Norwegian term
fullstendighetserklæring
Norwegian to English
Bus/Financial
Accounting
annual report/final audit
As in the following: "Dette bekreftes gjennom å avgi en regnskapsbekreftelse ved hver periodeavslutning og fullstendighetserklæring i forbindelse med årsavslutningen"
Proposed translations
(English)
4 +1 | Declaration of completeness | jeffrey engberg |
4 +2 | declaration of comprehensiveness | Charlesp |
3 +1 | management representation letter | Malberg |
Proposed translations
+1
20 hrs
Selected
Declaration of completeness
definitely declaration of completeness.
As in, I declare that to my knowledge all the information included in this auditor's report is full and complete.
As in, I declare that to my knowledge all the information included in this auditor's report is full and complete.
Peer comment(s):
agree |
Per Bergvall
: Unsurprisingly, I agree with me on this. If you get the points, the next Fredagspils is on you.
7 hrs
|
My pleasure buy you a few friday-beers. How much is a KudoZ worth these days in Norwegian kroner?
|
4 KudoZ points awarded for this answer.
+1
2 hrs
management representation letter
Synonyms: management letter of representation / letter of representation.
Definition and example, management representation letter:
http://www.abrema.net/abrema/mrl_g.html
http://docs.google.com/gview?a=v&q=cache:raud27JCPycJ:www.uj...
http://www.google.dk/search?hl=da&q="management representati...
http://www.google.dk/search?hl=da&q="management letter of re...
Definition, letter of representation:
http://www.google.dk/search?hl=da&q="letter of representatio...
http://www.cappelendamm.no/Vedlegg/Bilag_14_Styrehaandboken_...
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Note added at 14 hrs (2009-10-30 01:22:20 GMT)
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This question has been raised earlier in other language pairs, and you might find some useful information under these links:
http://www.proz.com/kudoz/german_to_english/finance_general/...
http://www.proz.com/kudoz/spanish_to_english/bus_financial/3...
My Danish-English dictionaries give the following translations of the Danish equivalent “fuldstændighedserklæring”:
1. letter of representation, general representation letter (Dansk-Engelsk Økonomisk Ordbog, A. M. Svensson)
2. management representation letter, full disclosure statement, statement of completeness (Gyldendals Fagordbog, http://www.ordbog.gyldendal.dk/)
3. general representation letter (Gyldendals Vinterberg & Bodelsen http://www.ordbog.gyldendal.dk/).
Definition and example, management representation letter:
http://www.abrema.net/abrema/mrl_g.html
http://docs.google.com/gview?a=v&q=cache:raud27JCPycJ:www.uj...
http://www.google.dk/search?hl=da&q="management representati...
http://www.google.dk/search?hl=da&q="management letter of re...
Definition, letter of representation:
http://www.google.dk/search?hl=da&q="letter of representatio...
http://www.cappelendamm.no/Vedlegg/Bilag_14_Styrehaandboken_...
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Note added at 14 hrs (2009-10-30 01:22:20 GMT)
--------------------------------------------------
This question has been raised earlier in other language pairs, and you might find some useful information under these links:
http://www.proz.com/kudoz/german_to_english/finance_general/...
http://www.proz.com/kudoz/spanish_to_english/bus_financial/3...
My Danish-English dictionaries give the following translations of the Danish equivalent “fuldstændighedserklæring”:
1. letter of representation, general representation letter (Dansk-Engelsk Økonomisk Ordbog, A. M. Svensson)
2. management representation letter, full disclosure statement, statement of completeness (Gyldendals Fagordbog, http://www.ordbog.gyldendal.dk/)
3. general representation letter (Gyldendals Vinterberg & Bodelsen http://www.ordbog.gyldendal.dk/).
+2
31 mins
declaration of comprehensiveness
declaration of comprehensiveness.- meaning that everything that should be included is included.
But sometimes it is stated as a "statement of completion"
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Note added at 6 hrs (2009-10-29 17:01:54 GMT)
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I am not so confident about this now. Wouldn't it be possible to translate fullstendighetserklæring as "Auditors' Statement" or "Auditor's Opinion" ?
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Note added at 16 hrs (2009-10-30 03:07:02 GMT)
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ok, thanks to Brigid McCauley (see her note above), I agree "Auditors' Statement" or "Auditor's Opinion" would not be correct.
I think Per should post his suggestion of "declaration of completeness" - I would agree with that.
But sometimes it is stated as a "statement of completion"
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Note added at 6 hrs (2009-10-29 17:01:54 GMT)
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I am not so confident about this now. Wouldn't it be possible to translate fullstendighetserklæring as "Auditors' Statement" or "Auditor's Opinion" ?
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Note added at 16 hrs (2009-10-30 03:07:02 GMT)
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ok, thanks to Brigid McCauley (see her note above), I agree "Auditors' Statement" or "Auditor's Opinion" would not be correct.
I think Per should post his suggestion of "declaration of completeness" - I would agree with that.
Peer comment(s):
agree |
Per Bergvall
: or even declaration of completeness
2 hrs
|
Yes, I agree... "declaration of completeness" is better than "statement of completion"
|
|
neutral |
Malberg
: I don't think "declaration of comprehensiveness" is a common/standard term - it gave only one "hit" on Google. Declaration of completeness" (or another synonym term) would be better.
3 hrs
|
Absoutely right - it is not a commonly used term. I would suggest that "Auditor's Statement" would work better -- but see: "Momentliste for innholdet i en fullstendighetserklæring."
|
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agree |
Helen Johnson
: agree with Per
8 hrs
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Discussion
A management representation letter is a letter addressed to the auditor that has been drafted by the auditor and given to the client's senior management to sign. The prmary purpose of such a letter includes:
•the minimization of misunderstandings between the client's management and the auditor.
•the commitment to writing of representations previously made verbally by management to the auditor.
•the provision of corroborative evidence.
(...)
Auditors request management to confirm that they are responsible for the preparation and presentation of the financial statements, that they have provided the auditor with all relevant information and that all transactions have been recorded and are reflected in the financial statements. (...)". It also contains an example letter. Ref: http://www.abrema.net/abrema/mrl_g.html
http://www.proz.com/kudoz/german_to_english/finance_general/... and http://www.proz.com/kudoz/spanish_to_english/bus_financial/3...
"KPMG ber sine kunder om å avgi en fullstendighetserklæring
før revisjonsberetningen signeres. Hva er en
slik erklæring, og hvorfor skal revisor ha denne hvert år?
...
Som en del av kontrollhandlingene som
revisor utfører for å kunne bekrefte
årsregnskap og årsberetning, er å be
selskapets ledelse om å vurdere og
bekrefte at årsregnskapet årsberetningen
gir tilstrekkelige og korrekte opplysninger. (...) Ihht revisjonsstandard må revisor
innhente skriftlig uttalelse fra ledelsen
som dekker ovennevnte forhold. I
tillegg at ledelsen mener at virkningen
av ikke-korrigerte feilinformasjonen i
regnskapet, som revisor har avdekket
under revisjonen, er uvesentlig, både
enkeltvis og samlet, for årsregnskapet
sett som helhet. En oppsummering av
slike poster må tas inn i eller vedlegges
den skriftlige uttalelsen. (...) Det er disse bekreftelsene som avgis
i form av en fullstendighetserklæring.
Erklæringen skal undertegnes av både
daglig leder og regnskapsansvarlig, eventuelt også styrets leder."