Glossary entry (derived from question below)
Italian term or phrase:
certificazione del bilancio
English translation:
certification of the financial statements
Added to glossary by
carly kelly
May 30, 2012 07:48
12 yrs ago
19 viewers *
Italian term
Italy
For your want of a better word...
Native in: English 
Works in: Italian to English, English, Irish to English
certificazione del bilancio
Italian to English
Bus/Financial
Finance (general)
auditor's report
I'm wondering if "certificazione del bilancio" is auditor's report, auditor's opinion or (possibly) auditor's certificate.
here are some instances from the text:
"La *certificazione di un bilancio* consiste, quindi; nell'espressione di un giudizio professionale, raggiunto in seguito ad una revisione contabile svolta secondo i principi di revisione statuiti, sull'attendibilità con cui il bilancio stesso presenta la situazione patrimoniale-finanziaria ed il risultato economico secondo prestabiliti principi contabili. Il termine "certificazione" introdotto dal legislatore
ed adottato anche da questa Commissione, non deve dunque essere inteso in senso letterale."
and
La citata comunicazione XXX del 1 marzo 1994 prevede invece che in merito al bilancio in oggetto il revisore può esprimere:
a) Opinione positiva senza rilievi e pertanto rilasciare *certificazione al bilancio*;
b) Opinione positiva con rilievi rilasciando comunque certificazione al bilancio;
c) Opinione avversa e pertanto non rilasciare certificazione al bilancio;
to complicate the issue, the text also refers to "la relazione di certificazione"
any ideas?
here are some instances from the text:
"La *certificazione di un bilancio* consiste, quindi; nell'espressione di un giudizio professionale, raggiunto in seguito ad una revisione contabile svolta secondo i principi di revisione statuiti, sull'attendibilità con cui il bilancio stesso presenta la situazione patrimoniale-finanziaria ed il risultato economico secondo prestabiliti principi contabili. Il termine "certificazione" introdotto dal legislatore
ed adottato anche da questa Commissione, non deve dunque essere inteso in senso letterale."
and
La citata comunicazione XXX del 1 marzo 1994 prevede invece che in merito al bilancio in oggetto il revisore può esprimere:
a) Opinione positiva senza rilievi e pertanto rilasciare *certificazione al bilancio*;
b) Opinione positiva con rilievi rilasciando comunque certificazione al bilancio;
c) Opinione avversa e pertanto non rilasciare certificazione al bilancio;
to complicate the issue, the text also refers to "la relazione di certificazione"
any ideas?
Proposed translations
(English)
| 4 +2 | certification of the financial statements |
James (Jim) Davis
|
| 4 +1 | auditor's report |
tradu-grace
|
| 3 | auditing |
sachin dagar
|
Proposed translations
+2
3 hrs
James (Jim) Davis
Seychelles
Seychelles
Native in English
Specializes in field
Seychelles
25 years experience constantly improving
Native in: English (Variant: British)
Works in: Italian to English
Related KudoZ points
:
4516
Selected
certification of the financial statements
In the specific context of "Il termine "certificazione" introdotto dal legislatore2ed adottato anche da questa Commissione" I don't seen you have much alternative. In British and US accounting the certification is for the auditor (a certified accountant - certified as qualified that is). The auditors' report (relazione di certificazione) contains either a) an unqualified opinion b) a qualified opinion or c) an adverse opinion, where the Italian legislator has termed a) and b) as certified.
4 KudoZ points awarded for this answer.
Comment: "thank you Jim, the best solution I reckon."
14 mins
auditing
+1
59 mins
tradu-grace
Italy
Italy
Native in Italian
Works in field
Italy
15y in translation
Native in: Italian 
, French
Works in: English to Italian, French to Italian, Italian to English
Related KudoZ points
:
56
auditor's report
Just another option
http://en.wikipedia.org/wiki/Auditor's_report
The auditor's report is a formal opinion, or disclaimer thereof, issued by either an internal auditor or an independent external auditor as a result of an internal or external audit or evaluation performed on a legal entity or subdivision thereof (called an “auditee”). The report is subsequently provided to a “user” (such as an individual, a group of persons, a company, a government, or even the general public, among others) as an assurance service in order for the user to make decisions based on the results of the audit.
An auditor’s report is considered an essential tool when reporting financial information to users, particularly in business. Since many third-party users prefer, or even require financial information to be certified by an independent external auditor, many auditees rely on auditor reports to certify their information in order to attract investors, obtain loans, and improve public appearance. Some have even stated that financial information without an auditor’s report is “essentially worthless” for investing purposes.[1]
images of auditor's report:
http://www.google.it/webhp?sourceid=toolbar-instant&hl=it&io...
--------------------------------------------------
Note added at 1 ora (2012-05-30 08:51:20 GMT)
--------------------------------------------------
right link for images of auditor's report:
http://www.google.it/search?q=auditing report&hl=it&qscrl=1&...
http://en.wikipedia.org/wiki/Auditor's_report
The auditor's report is a formal opinion, or disclaimer thereof, issued by either an internal auditor or an independent external auditor as a result of an internal or external audit or evaluation performed on a legal entity or subdivision thereof (called an “auditee”). The report is subsequently provided to a “user” (such as an individual, a group of persons, a company, a government, or even the general public, among others) as an assurance service in order for the user to make decisions based on the results of the audit.
An auditor’s report is considered an essential tool when reporting financial information to users, particularly in business. Since many third-party users prefer, or even require financial information to be certified by an independent external auditor, many auditees rely on auditor reports to certify their information in order to attract investors, obtain loans, and improve public appearance. Some have even stated that financial information without an auditor’s report is “essentially worthless” for investing purposes.[1]
images of auditor's report:
http://www.google.it/webhp?sourceid=toolbar-instant&hl=it&io...
--------------------------------------------------
Note added at 1 ora (2012-05-30 08:51:20 GMT)
--------------------------------------------------
right link for images of auditor's report:
http://www.google.it/search?q=auditing report&hl=it&qscrl=1&...
Something went wrong...