Glossary entry (derived from question below)
Dutch term or phrase:
What is the difference between commissaris-revisor and bedrijfsrevisor please?
English translation:
External (independent) auditor and company (internal) auditor
Added to glossary by
jarry (X)
Mar 22, 2009 15:43
15 yrs ago
9 viewers *
Dutch term
What is the difference between commissaris-revisor and bedrijfsrevisor please?
Dutch to English
Bus/Financial
Finance (general)
articles of association
What is the difference between commissaris-revisor and bedrijfsrevisor please?
Proposed translations
(English)
| 2 +1 | External (independent) auditor and internal auditor |
jarry (X)
|
| 4 -1 | auctioneer / auditor |
Etienne Muylle Wallace
|
| 4 -1 | no difference according to Kluwer Juridish Lexicon |
LouisV (X)
|
Change log
Mar 27, 2009 10:29: jarry (X) Created KOG entry
Proposed translations
+1
19 mins
Selected
External (independent) auditor and internal auditor
I'm not sure about this. These are Belgian terms.
1 KudoZ points awarded for this answer.
Comment: "commissaris-revisor => statutory auditor (external auditor) commissaire-réviseur
bedrijfsrevisor réviseur d’entreprises company auditor Réviseur d'Entreprises "
-1
23 mins
Etienne Muylle Wallace
Spain
Spain
Native in Dutch
Works in field
Spain
QUICK SERVICE AND PERSONAL CONTROL
Native in: Dutch 
, French
Works in: French to Catalan, French to Flemish, French to Spanish, and 24 more.
Related KudoZ points
:
1
auctioneer / auditor
It would be ery interesting, if not essential, to get more context, but this is a first approximation of a possibility.
A 'Bedrijfsrevisor' is certainly an auditor who chwecks the books, et of a company, while a 'commissaris-revisor' couldbe for other items, amongst which an auction, etc.....
A 'Bedrijfsrevisor' is certainly an auditor who chwecks the books, et of a company, while a 'commissaris-revisor' couldbe for other items, amongst which an auction, etc.....
Note from asker:
| Sorry that is all the context there is. |
Peer comment(s):
| neutral |
jarry (X)
: I hadn't heard of a "revisor" engaged in auctioneering before. But then in today's economic climate nothing will surprise me anymore.
58 mins
|
| disagree |
Kitty Brussaard
: Both terms are specific to Belgian corporate law and basically refer to the same thing, i.e. an 'external auditor' registered with the 'Instituut der Bedrijfsrevisoren'.
7 hrs
|
-1
7 hrs
no difference according to Kluwer Juridish Lexicon
Bedrijfs-revisor is probably just an internal auditor, where a commissaris-revisor is also a Director of the company (member of the Board of Directors) and is either the Board's appointed director responsible for internal auditing, or is a member/chair of the Board's audit committee.
Note from asker:
| I think it must be this: commissaris-revisor => statutory auditor (external auditor) commissaire-réviseur bedrijfsrevisor réviseur d’entreprises company auditor |
Peer comment(s):
| disagree |
Kitty Brussaard
: Under Belgian corporate law, both terms (seem to) refer to 'external auditor'. See also my reference comment. / This literal translation of 'bedrijfsrevisor' is not consistent with the available information on the internet :-)
11 mins
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Sorry Kitty, Kluwer's list it as (B) company auditor (which is an internal auditor).
|
Reference comments
7 hrs
Kitty Brussaard
Netherlands
Netherlands
Native in Dutch
Specializes in field
Netherlands
Business Language Solutions
Native in: Dutch (Variant: Netherlands) 
Works in: English to Dutch, Dutch to English, Dutch
Related KudoZ points
:
91
Reference:
commissaris-revisor = bedrijfsrevisor = external auditor
As pointed out by Jarry, your source terms are indeed Belgian and seem to be used specifically in the context of Belgian corporate law. Google references indicate that the 'commissaris-revisor' is indeed an 'external auditor'. Under Belgian corporate law, the external auditor should be registered (as a member) with the 'Instituut der Bedrijfsrevisoren'. Therefore, it would seem that both terms refer to the same thing, i.e. an 'external auditor' :-)
... conclusion of the auditor's report has to be published; • no external auditor (commisaris-revisor) has to be appointed for limited liability companies. ...
http://books.google.nl/books?isbn=0415004330...
Controles: Los van het bestaande interne controlemechanisme (stedelijke diensten, service center, dagelijks bestuur, raad van bestuur en algemene vergadering) wordt de vzw ook jaarlijks door een
externe commisaris-revisor (Ernst & Young bedrijfsrevisoren) gecontroleerd.
http://www.ciso.be/Activiteitenverslag 2005.pdf
Deze vraag is terecht vermits in België alle grote ondernemingen verplicht zijn om een commisaris-revisor aan te stellen die lid dient te zijn van het Instituut der Bedrijfsrevisoren.
http://www.econ.kuleuven.be/fetew/pdf_publicaties/bi_article...
... conclusion of the auditor's report has to be published; • no external auditor (commisaris-revisor) has to be appointed for limited liability companies. ...
http://books.google.nl/books?isbn=0415004330...
Controles: Los van het bestaande interne controlemechanisme (stedelijke diensten, service center, dagelijks bestuur, raad van bestuur en algemene vergadering) wordt de vzw ook jaarlijks door een
externe commisaris-revisor (Ernst & Young bedrijfsrevisoren) gecontroleerd.
http://www.ciso.be/Activiteitenverslag 2005.pdf
Deze vraag is terecht vermits in België alle grote ondernemingen verplicht zijn om een commisaris-revisor aan te stellen die lid dient te zijn van het Instituut der Bedrijfsrevisoren.
http://www.econ.kuleuven.be/fetew/pdf_publicaties/bi_article...
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