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Italiano > Auditing > Flashcards

Auditing Flashcards

1
Q

Attribuire

A

beilegen, unterstellen

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2
Q

Preliminare

A

vorläufig

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3
Q

Mascherare

A

verdecken

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4
Q

a prescindere da

A

abgesehen von

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5
Q

sortisce su

A

sortire = wirken

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6
Q

pregiudicare

A

beeinträchtigen (pregiudica la capacitá)

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7
Q

deviazione

A

Abweichen –> deviare

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8
Q

attendibilità

A

Glaubwürdigkeit

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9
Q

soglia

A

Schwellenwert

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10
Q

nota integrativa

A

Anhang (zur Bilanz)

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11
Q

fornire

A

vermitteln

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12
Q

rilevare

A

erheben

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13
Q

sopravvenienza

A

Verbindlichkeit

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14
Q

inciso

A

incidere = sich auswirken auf, belasten (ha inciso sul capitale)

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15
Q

esporre

A

aussetzen (esporre l’azienda a rischi)

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16
Q

depositare

A

einreichen, abgeben (depositare il bilancio)

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17
Q

crediti

A

Forderungen

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18
Q

svalutazione

A

Abwertung

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19
Q

affiancare

A

zur Seite stehen

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20
Q

eccedenza

A

Übermaß

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21
Q

mastro

A

Hauptbuch (Buchhaltung)

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22
Q

riconciliazione

A

Ausgleich

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23
Q

lamentela

A

Beschwerde lamentare

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24
Q

porre

A

festlegen

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25
Q

Rettificare

A

berichtigen

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26
Q

Debellato debellare

A

besiegen, bezwingen

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27
Q

Prevenire

A

verhindern s: impedire

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28
Q

Indebito/a

A

rechtswidrig

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29
Q

L’omissioni

A

das Unterlassen omettere

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30
Q

Campionamento

A

Stichprobe

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31
Q

Campione

A

Modell

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32
Q

Apportare

A

vorbingen (il revisore deve apportare risposte)

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33
Q

Esposto

A

ausgestellt

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34
Q

Evincere

A

ableiten, entnehmen (come si evince dalla tabella)

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35
Q

Laddove

A

sofern; dort

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36
Q

Pertinente

A

zuständig conti pertinenti

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37
Q

Le poste

A

Posten in der Bilanz?

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38
Q

Detenere

A

besitzen, halten

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39
Q

Porre in essere

A

verwirklichen

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40
Q

frodo

A

HINTERZIEHUNG s: evasione

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41
Q

in quanto

A

insofern

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42
Q

ai fini di

A

zum Zweck

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43
Q

conseguire

A

erlangen (conseguire vantaggi)

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44
Q

assumere rilievo

A

Bedeutung annehmen

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45
Q

conseguire

A

erlangen

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46
Q

perpetrato

A

verübt

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47
Q

l’inganno

A

Betrug

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48
Q

illecito

A

rechtswidrig

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49
Q

assume rilievo

A

Bedeutung annehmen

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50
Q

occultamento

A

Verbergen

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51
Q

appropriazione indebito di beni aziendali

A

Veruntreuung

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52
Q

sovrastima

A

Überschätzung

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53
Q

sopravvenienze passive

A

Eventualverbindlichkeiten, außerordenticher Aufwendungen

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54
Q

riflessi

A

Auswirkungen

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55
Q

assestamento

A

Regelung, Auswirkungen

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56
Q

poiche

A

da, weil

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57
Q

congettura

A

Vermutung

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58
Q

reparto

A

Abteilung

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59
Q

incarichi

A

Aufgaben, Mandat

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60
Q

ritenere

A

festhalten

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61
Q

fissare

A

besstimmen

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62
Q

consentire

A

zulassen s: concedere

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63
Q

L’allocazione

A

Verteilung

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64
Q

il plafond di credito

A

das Kreditlimit

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65
Q

rinvenuti

A

gefunden, entdeckt

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66
Q

trascurabili

A

unbedeutend —> trascurare = außer Acht lassen

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67
Q

prassi

A

Praxis

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68
Q

avviamento

A

Goodwill

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69
Q

esigibile

70
Q

a carico di lui

A

auf seine Verantwortung, Last

71
Q

a far data

A

mit Wirkung zum

72
Q

a mio avviso

A

meiner Meinung nach, meines Erachtens

73
Q

a sua volta

A

was ihn angeht

74
Q

abilitato

A

zugelassen, (staatlich) geprüft

75
Q

accedere

76
Q

accedere a

A
  1. beitreten (chiunque puó accedere all’esame); auch = erlangen (registro —> sodass Firmen Zutritt zu Praktikanten erlangen)
  2. Zugang haben zu
77
Q

accennare

78
Q

accentrato

A

—> accentrare = fokussieren

79
Q

accertare

A
  1. sicherstellen
  2. festellen (il possesso delle conoscenze)
    feststellen, sicher stellen (idoneitá fesstellen)
80
Q

accorpare

A

zusammenlegen

81
Q

affidare

A

anvertrauen, auch übertragen

82
Q

affidato a qu

A

anvertraut an

83
Q

alludere

A

andeuten;

symbolisieren, anspielen

84
Q

apportato

A

—> apportare = verursachen

85
Q

apposito/a

A

entsprechend

86
Q

asserzione

A

Behauptung

87
Q

assetto organizzativo

A

Organisationsstruktur

88
Q

attestazione

A

Beleg (attestazione di cessazione)

89
Q

avvenire

A

eintreten (avvenuto su istanza di xy)

90
Q

carico

A

Last, Verantwortung

91
Q

collegio sindacale

A

Aufsichtsrat

92
Q

collocare

93
Q

compromettere

A

beeinträchtigen (tipo komprimiert)

94
Q

comune

A

gewöhnlich

95
Q

condotto

A

—> condurre = durchführen

96
Q

conferire

A

hier: erteilen —> il registro conferisce ufficialitá ; sonst Rücksprache halten?

97
Q

contestualmente

A

gleichzeitig

98
Q

cospicuo/a

A

beträchtlich

99
Q

declinare

100
Q

decorrere

A

verlaufen (il tirocinio decorre dal 1.1.)

101
Q

depositare

A

abgeben, einreichen (Bilanz einreichen)

102
Q

disposizione

103
Q

dissolubile

A

auflöslich

104
Q

distinguere

A

einteilen, unterscheiden —> to distinguish

105
Q

distinto

A

unterschiedlich, getrennt, eigen

106
Q

dotare

A

ausstatten —> dotato = ausgestattet

107
Q

dottrina

A

Bildung, Wissen

108
Q

é esposto a

A

ausgesetzt sein —> esporre

109
Q

emanare

A

erlassen (emana il dectreto XY) (le regole sono emanate da..)

110
Q

emendare

A

abändern, verbessern

111
Q

enunciare

112
Q

equipollenza

A

Gleichwertigkeit (der Prüfungen) —> equipollente

113
Q

erogare

A

gewähren (erogato dal xy)

114
Q

esercizio

115
Q

esigenza

A

Bedürfnis

116
Q

esonerare

A

befreien —> essere esonerato dal… = von etwas befreit sein
(esonerato dall’obbligo)

117
Q

esteso/a

A

verbreitet —> estendere

118
Q

evenienza

119
Q

evincere

A

entnehmen (evincere osservando la figura xy)

120
Q

focalizzare

A

fokussieren (Text ist auf XY fokussiert)

121
Q

frazione

122
Q

frodo

A

Schmuggel, Hinterziehung

123
Q

impiego

124
Q

in merito

A

diesbezüglich

125
Q

inarrivabile

A

unerreichbar

126
Q

incaricare qu di fare qc

A

beauftragen

127
Q

incaricato

A

beauftragt

128
Q

individuare

A

bestimmen, erkennen (individuare un errore)

129
Q

influenza

A

Einfluss, aber auch Grippe

130
Q

innestare

131
Q

innovato

A

—> innovare = erneuern

132
Q

interdizione

A

Untersagung, Verbot —> interdire

133
Q

intraprendere

A

ergreifen (linee di azione da intraprendere)

134
Q

la circolare

A

Rundschreiben

135
Q

la messa in atto

A

Vollziehung

136
Q

laddove

137
Q

mendace

A

falsch, lügenhaft

138
Q

meritare

A

verdienen, merito = Verdienst

139
Q

meritevole

A

würdig, hier bedürftig weil meritevole di tutela = bedürftig nach Schutz;

140
Q

negoziazione

A

Verhandlung

141
Q

nonché

142
Q

nozione

A

Kenntnis, Begriff

143
Q

omettere

A

weglassen, unterlassen —> omesso

144
Q

poiché

145
Q

predetto

A

oben genannte

146
Q

prediligere

A

bevorzugen

147
Q

predisposizione

A

Bereitschaft

148
Q

prevenire

A

verhindern (provenuto)

149
Q

promulgare

A

erlassen (Gesetz)

150
Q

provvedere a qc

A

kümmern um, sorgen für

151
Q

puerperio

152
Q

recante

A

beinhaltend (recare = versehen sein)

—> recare = aufführen (im Text)

153
Q

redatto

A

—> redigere = erstellen (redigere un bilancio)

154
Q

riassicurazione

A

Rückversicherung

155
Q

scovare

A

aufspüren

156
Q

scostamento

A

Abweichung

157
Q

sostenere

A

(Prüfung ablegen); aber auch stützen, unterstützen

158
Q

sottrarre a

A

entziehen (é stato sottratto a)

159
Q

su istanza

A

auf Antrag (su istanza dell’iscritto)

160
Q

suddetto/a

A

obengenannte

161
Q

sussistere

162
Q

tempestivo

A

angebracht, gelegen (intempestivo = ungelegen)

163
Q

tempistica

A

Ablaufplan, Zeitplan, Zeitrahmen

164
Q

tenuta

A

Anwesen, auch Wahrung

165
Q

tutela

166
Q

variegato/a

A

abwechslungsreich

167
Q

vasto/a

168
Q

venir meno

A

abgehen, ausfallen auch: il venir meno

169
Q

vertere (su)

A

handeln (von, über), auch etwas behandeln, betreffen

170
Q

vertere su

A

betreffen, handeln von

171
Q

viene inteso come

A

wird verstanden als —> indendere

172
Q

violazione

A

Verletzung

Italiano (14 decks)

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