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Glossary entry

Italian term or phrase:

analisi ricognitiva

English translation:

audit review (in this setting), investigation

Added to glossary by claudiocambon
Oct 4, 2012 03:58
11 yrs ago
1 viewer *
Italian term

analisi ricognitiva

Italian to English Bus/Financial Accounting
This refers to an analysis auditors have made after an audit is completed and an issue with the company emerged in the media. So, they went back and reexamined everything they had done. There isn't much context otherwise about what the "recognitive" refers to. Here is the sentence in which it appears:

... abbiamo rilasciato il nemo fiscale ai revisori i quali hanno fatto un'analisi ricognitiva tesa a verificare se XXX avesse posto in essere uno studio sulla sostenibilità economica dell'operazione.

Could be it be something as simple as informational? It appears often on Google, but I'm just not able to get a sense of what this specific kind of activity refers to, so any help would be greatly appreciated. Grazie e buon lavoro!
Proposed translations (English)
3 +1 audit (analysis) review
3 preliminary analytical review
3 preliminary assessment
Change log

Oct 4, 2012 08:57: Russell Jones changed "Term asked" from "\"analisi ricognitiva\"" to "analisi ricognitiva"

Discussion

paoladt (X) Oct 11, 2012:
ricognizione= accertamento di fatti o identità. ricognitivo: che è volto ad attuare un riconoscimento. forse potresti dire semplicemente che i revisori "conducted an investigation in order to assess...."
claudiocambon (asker) Oct 5, 2012:
I like audit review, although in this setting, it seems as if the analysis was limited to merely determining a simple fact, namely did audited company x actually make statement y to support transaction z. So, it seems like a conflated term for what they actually did. I take ricognitivo in the sense of reconnoitering, of basic ascertainment or assessment. Any opinions?
claudiocambon (asker) Oct 4, 2012:
Is it something as banal as exploratory, merely designed to ascertain the existence of a fact?

Proposed translations

+1
7 mins
Italian term (edited): "analisi ricognitiva"
Selected

audit (analysis) review

maybe
Note from asker:
This is what they re doing here, although I think they are referring more generally to establishing basic facts, reconnoitering if you will, so audit review sounds too formal and even specific, but thank you anyway!
Peer comment(s):
agree philgoddard : there are lots of things you can call it, but you were first. Though I think "analysis review" would be a tautology.
1 hr
indeed but not sure to what extent it's tautological
Something went wrong...
4 KudoZ points awarded for this answer. Comment: "With huge delay, thanks to David and to all for your input! basically the auditors reviewed their own audit. It is basically a fancy term for looking back into something you did before, an investigation, as Paola dt says. Grazie ancora!"
56 mins
Italian term (edited): "analisi ricognitiva"

preliminary analytical review

Could this be it? It's a way to assess a company's risk-management procedures, which is in line with their wanting to find out whether the audited firm had looked into the economic sustainability of a given operation:

Preliminary Analytical REVIEW | AccountingWEB
www.accountingweb.com/cgi-bin/item.cgi?id... - Traduci questa pagina
31 Jul 2008 – A good way to understand the role of preliminary analytical review in an audit is to draw comparisons to the types of procedures we perform in a ...

[PDF]
analytical procedures - ACCA
www.accaglobal.com/.../sa_sept10_audit.pdf - Traduci questa pagina
Formato file: PDF/Adobe Acrobat - Visualizzazione rapida
Analytical procedures are used throughout the audit process and are conducted for three primary purposes: 1 Preliminary analytical review – risk assessment ...
Note from asker:
This is close, but I wouldn't use preliminary, given that this happened after the fact, not before. But it is a basic analysis, it seems. Thanks!
Something went wrong...
1 hr
Italian term (edited): "analisi ricognitiva"

preliminary assessment

il senso è quello, secondo me. non si tratta di una espressione tipica del mondo della revisione, credo. e non ci troviamo nell'ambito della tipica analisi per valutare i rischi.
Note from asker:
I agree that it is a more general locution to describe a basic determination of facts, but as I commented to Raffaella, it can't be preliminary in this context, since it is after the fact. Any other ideas?
Something went wrong...
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