Hermeneutics to read ‘confidence’ and ‘trust’ in rely, confidence and trust in the ISAs translation,

Carlos Vargas-González
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引用次数: 1

Abstract

ABSTRACT This study aimed to develop a hermeneutical proposal to read ‘confidence’ (“confianza”) and ‘trust’ (“confiar”) in rely, confidence, and trust in the International Standards on Auditing (ISAs) translation into Spanish, based on contrasting them with the scientific literature on auditing. The gap addressed by this proposal is the lack of criteria to interpret the ISAs translation of rely, confidence, and trust into Spanish, which leads to an inadequate reading of the standards, since these terms are translated into Spanish as ‘confianza’ and ‘confiar,’ a misleading terminological choice. Some keys are provided for a hermeneutical reading when dealing with the concepts ‘confidence’ and ‘trust’ in the ISAs, since they are used interchangeably. This article is a starting point for both researchers and auditors when interpreting the terms rely, confidence, and trust translated into Spanish. From the methodological field, in the first place, a search was made in the ISAs for three key concepts related to what is understood in Spanish by the concepts ‘confidence’ and ‘trust’: rely (reliance), confidence, and trust, specifically determining the place where the concepts were to try to grasp the general meaning of the text within the paragraph of the corresponding standard; second, a structured accounting literature review on the concepts rely, confidence, and trust was conducted in the scientific auditing publications. This study provides the following hermeneutical keys to read ‘confidence’ and ‘trust’ in rely, confidence, and trust in the ISAs translation: rely is more oriented to controls, confidence refers to the relationship between an auditor and the stakeholders, and trust is a threat to the auditor’s objectivity.
诠释学解读“confidence”和“trust”的意思,isa翻译中的confidence和trust,
本研究旨在通过与审计科学文献的对比,对国际审计准则(isa)翻译成西班牙语中的“信赖”(“confianza”)和“信任”(“confiar”)中的“信赖”(“confidence”)和“trust”(“trust”)进行解释学建议。本提案所解决的差距是缺乏标准来解释isa将rely, confidence和trust翻译成西班牙语,这导致了对标准的不充分阅读,因为这些术语在西班牙语中被翻译为“confianza”和“confiar”,这是一种误导性的术语选择。当处理isa中的“信心”和“信任”概念时,为解释性阅读提供了一些关键,因为它们可以互换使用。本文是研究人员和审计人员在解释西班牙语中的术语“依赖”、“信心”和“信任”时的一个起点。从方法论领域来看,首先,在isa中搜索了与西班牙语中“信心”和“信任”概念理解相关的三个关键概念:rely(信赖)、confidence和trust,具体确定了这些概念的位置,以便在相应标准的段落中试图掌握文本的一般含义;其次,对科学审计出版物中的依赖、信心和信任概念进行了结构化的会计文献综述。本研究提供了以下解释性的关键来解读依赖、信心和信任在国际审计准则翻译中的“信心”和“信任”:依赖更倾向于控制,信心指的是审计师与利益相关者之间的关系,信任是对审计师客观性的威胁。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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