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Question
Answer
konta
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accounts
księgi
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books
paragony
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receipts
akcje
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stocks
zapisać coś
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write down
tracić na wartości
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depreciate
uzgadniać, ustalać
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reconcile
zgodność
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reconcilation
faktury
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invoices
giełda
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exchange
roczny
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annual
rocznie
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annually
udział własny
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equity
być dłużnym
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to owe
spółki z o.o.
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limited liability companies
testowanie wybiórcze
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selective testing
ład korporacyjny
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corporate governance
oszustwo
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fraud
wymogi prawne
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legal requirements
wyniki finansowe
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financial performance
zminimalizować ryzyko
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mitigate risk
środki trwałe
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tangible items
nadzorować/ monitorować
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to audit/ to supervise/ to monitor
biegły rewident
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certified auditor / registered
nachodzić, odwiedzać
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descent on
przedłożyć
(np. dokumenty)
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to submit
nieścisłości
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irregularities
przeprowadzać
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To perform / to conduct
zdeponować
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to lodge
podejmować działania
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To undertake actions
Notować
np. na giełdzie
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To quote / to list
giełda
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stock-exchange
błędne zastosowanie zasad rachunkowości
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misapplication of accounting policy
dokument źródłowy
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A supporting document
dowody audytu
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audit evidence
ocena ryzyka
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risk assessment
ograniczenie zakresu audytu
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The limitation of audit scope
opinia bez zastrzeżeń
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a clear opinion = an unqualified opinion
powtórnie przeprowadzić audyt
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To reperform an audit
przegląd
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a review
sfałszowana sprawozdawczość finansowa
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fraudulent financial reporting
cło
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customs
akcyza
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excise tax
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