DictionaryForumContacts

 MGrun

link 26.11.2012 15:25 
Subject: fast close gen.
Помогите, пожалуйста, с “fast close” procedures в таком контексте:

In addition, the group-wide roll-out of ‘fast close’ procedures, the monitoring of intercompany transactions within the group, and permanent monitoring of a number of indicators relating to risk, performance and quality (Key Risk Indicators and Key Performance Indicators) continually help raise the quality of the financial reporting process.

Русского термина я не нашла, нашла только описание на Википедии:
Some audits involve a 'hard close' or 'fast close' whereby certain substantive procedures can be performed before year-end. For example, if the year-end is 31 December, the hard close may provide the auditors with figures as at 30 November. The auditors would audit income/expense movements between 1 January and 30 November, so that after year end, it is only necessary for them to audit the December income/expense movements and the 31st December balance sheet. In some countries and accountancy firms these are known as 'rollforward' procedures.

Кроме «проведения части работ до закрытия периода» ничего придумать не могу.
Заранее спасибо!

 awoman

link 26.11.2012 15:47 

 MGrun

link 26.11.2012 16:18 
спасибо большое за ссылку!
а я что-то не нашла

 

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