Dr. Carlos F. Márquez Linares Dr. Enrique F. Quero Gervilla Doctoral Programme in Languages, Texts and Contexts Faculty of Translation and Interpreting university of granada

RECOMMENDED TRANSLATION: Calque and DT

65. 
    Control deficiency
    

“In an audit of financial statements, the auditor may identify deficiencies in the company's internal control over financial reporting. A control deficiency exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis” (PCAOB).

Calque and DT Недостаточность контрольных процедур (IFC)

Nedostatochnost’ kontrol’nyh procedur

L.t.: deficiency of control procedures

Ruscorpora: 0 matches The Internet: rarely used, mostly in online dictionaries and glossaries Compare: Выявленные недостатки контрольных процедур на ГЭС и отсутствие уверенности по другим объектам вынудили агентство пересмотреть рейтинги (Сергей Исполатов. Плохо контролировали // РБК Daily, 2009.10.15). L.t.: disadvantages of control procedures

See the term: quality control deficiency report QCDR, quality control deficiency report донесение о неудовлетворительном контроле качества (Academic)