Tim

Tim Saunders
Cyfieithydd / Translator
Uned Cyfieithu Cyngor Rhondda Cynon Taf / Rhondda Cynon Taf Council Translation Unit
Ty Trevithick
Abercynon
Rhondda Cynon Taf CF45 4UQ
Ffôn +44-(0)-1443-744000

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-----Original Message-----
From: Discussion of Welsh language technical terminology and vocabulary [mailto:[log in to unmask]]On Behalf Of Ann Corkett
Sent: 25 March 2008 11:33
To: [log in to unmask]
Subject: examiner/auditor

'Rwyf wrthi'n cyfieithu adroddiad a chyfrifon elusen fechan.  Sonnir am "examination" of accounts ac "examiner" yn hytrach na "audit" ac "auditor".  Cefais eglurhad glir o'r gwahaniaeth ar wefan y "Regional Refugee Forum" (isod), ond sut mae gwahaniaethu yn y Gymraeg - mae rhaid bod termau eisoes wedi'i sefydlu.

Unwaith eto, teimlaf y byddai rhestr o dermau cyfrifyddu - gydag ystyron - yn gaffaeliad mawr!

Yn ddiolchgar am unrhyw gymorth,

Ann

Under the Charities Act any charity which has an income and expenditure of £10,000 or more is required to have their accounts independently examined or fully audited by an external and regulated organisation. A full audit is only required if the charity’s income and expenditure level is £250,000 or over.

Q. What is the difference between an independent examination and an audit of accounts?

The obligations of independent examiner and full auditor are established in law. An independent examiner must comply with the Directions of the Charity Commission. Both examiners and auditors therefore need specific knowledge of the charity sector, as there are many issues particular to charity accounts.

Requirements for auditors and examiners

An audit requires the trustees of the charity to appoint a registered auditor. Alternatively, if an independent examiner is required, it is unnecessary to appoint a person with a specific qualification. Instead, the trustees can appoint an independent person who they reasonably believe has the knowledge and experience to undertake a competent examination. The independence of the examiner must be clear.