The related, but separate financial audit comprises internal audit and external audit. External audit — carried out by independent auditors — examines the financial statements and accounting records in order to express an opinion as to the truth and fairness and adherence to Generally Accepted Accounting Principles (GAAP). Commonly used GAAP include the US Financial Accounting Standards Board (FASB), which issues FASB Pronouncements including Statements of Accounting Standards, and the International Accounting Standards Board (IASB), which issues International Financial Reporting Standards (IFRS). Many other countries have instituted local standards resulting in a local country GAAP. Internal audit aims at providing information for management usage, and is typically carried out by employees.
http://en.wikipedia.org/wiki/Accountancy

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Note added at 24 minute (2009-10-12 19:45:44 GMT)
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sau GAAP (Generally Accepted Accounting Principles). În funcţie de contextul general al textului.

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Note added at 40 minute (2009-10-12 20:01:41 GMT)
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Sper că te ajută!

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Note added at 20 ore (2009-10-13 16:18:59 GMT)
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O observaţie interesantă: dacă intri pe pagina de Start a ProZ-ului, vei vedea în partea dreapta a ecanului, o reclamă care face publicitate exact pe acest domeniu: IFRS Look Up Tool:) Oferă probabil traducerea standardizată a terminologiei de specialitate:) Asta coincidenţă!!!

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Note added at 20 ore (2009-10-13 16:19:51 GMT)
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Pardon, stânga!