accountant cf. bedrijfsrevisor cf. commissaris

English translation: accountant cf. (independent) auditor cf. statutory auditor

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Flemish term or phrase:accountant cf. bedrijfsrevisor cf. commissaris
English translation:accountant cf. (independent) auditor cf. statutory auditor
Entered by: Lucy Spring

10:17 Mar 10, 2005
Flemish to English translations [PRO]
Bus/Financial - Accounting
Flemish term or phrase: accountant cf. bedrijfsrevisor cf. commissaris
The reason for this post is the following phrase:

Werd een verificatie- of correctietaak betreffende de jaarrekening opgedragen aan een accountant ingeschreven op het tableau van de externe accountants van het Insituut der Accountants of aan een bedrijfsrevisor die niet de commissaris is?

If an 'accountant' is an auditor, and so is a 'bedrijsrevisor', and 'de commissaris' is the company auditor, how do I differentiate between the terms in English?

Thanks,

Lucy
Lucy Spring
as I understand it
Explanation:
Someone like Jarry will know for sure probabaly but as I understand it the bedrijfsrevisor is the internal auditor and the commisaris is the statutory (independent) auditor) whereas accountant can be a chartered accountant or auditor.

Good luck

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Note added at 3 mins (2005-03-10 10:21:41 GMT)
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correction: probably

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Note added at 58 mins (2005-03-10 11:16:19 GMT)
--------------------------------------------------

and then again if I look at this definition from Van Dale this would seem to say the \"be▪drijfs▪re▪vi▪sor\" is definitely not a company employee - will look again a little later Lucy as have a deadline here, but someone else should come along soon

〈de bedrijfsrevisor (mannelijk); bedrijfsrevisors/bedrijfsrevisoren〉〈in België〉
1 onafhankelijk deskundige die belast is met de controle van de boekhouding in ondernemingen


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Note added at 7 hrs 47 mins (2005-03-10 18:05:16 GMT)
--------------------------------------------------

TERM financiële commissaris

Reference MBZ

Note {DOM} handelsrecht:handelswetgeving


Definition person or auditing body authorized to examine statements of account for accuracy

Reference Meeting Industry Terminology
(1)
TERM auditor

Reference Meeting Industry Terminology

Note {DOM} commercial law:commercial legislation
(2)
TERM statutory auditor

Reference CILF,Dict commercial européen,1992

Note {DOM} commercial law:commercial legislation

Selected response from:

Deborah do Carmo
Portugal
Local time: 05:55
Grading comment
Thank you - it's clear in my mind now!
4 KudoZ points were awarded for this answer



Summary of answers provided
3 +1as I understand it
Deborah do Carmo


  

Answers


3 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +1
as I understand it


Explanation:
Someone like Jarry will know for sure probabaly but as I understand it the bedrijfsrevisor is the internal auditor and the commisaris is the statutory (independent) auditor) whereas accountant can be a chartered accountant or auditor.

Good luck

--------------------------------------------------
Note added at 3 mins (2005-03-10 10:21:41 GMT)
--------------------------------------------------

correction: probably

--------------------------------------------------
Note added at 58 mins (2005-03-10 11:16:19 GMT)
--------------------------------------------------

and then again if I look at this definition from Van Dale this would seem to say the \"be▪drijfs▪re▪vi▪sor\" is definitely not a company employee - will look again a little later Lucy as have a deadline here, but someone else should come along soon

〈de bedrijfsrevisor (mannelijk); bedrijfsrevisors/bedrijfsrevisoren〉〈in België〉
1 onafhankelijk deskundige die belast is met de controle van de boekhouding in ondernemingen


--------------------------------------------------
Note added at 7 hrs 47 mins (2005-03-10 18:05:16 GMT)
--------------------------------------------------

TERM financiële commissaris

Reference MBZ

Note {DOM} handelsrecht:handelswetgeving


Definition person or auditing body authorized to examine statements of account for accuracy

Reference Meeting Industry Terminology
(1)
TERM auditor

Reference Meeting Industry Terminology

Note {DOM} commercial law:commercial legislation
(2)
TERM statutory auditor

Reference CILF,Dict commercial européen,1992

Note {DOM} commercial law:commercial legislation



Deborah do Carmo
Portugal
Local time: 05:55
Native speaker of: English
PRO pts in category: 4
Grading comment
Thank you - it's clear in my mind now!

Peer comments on this answer (and responses from the answerer)
agree  jarry (X): I think Debbie is right. Unfortunately, I'm not very familiar with the Belgian situation, so I have some doubt, especially about the function of a 'commisaris'. If this the same as the French 'Commissaire aux comptes' it would be the external auditor.
1 hr
  -> hi Jarry, thanks - of all of them I'm surest of the "commissaris" - had to deal with that one before, so almost sure is the external/statutory auditor
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