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117 changes: 27 additions & 90 deletions po/QML-de.po
Original file line number Diff line number Diff line change
Expand Up @@ -1790,96 +1790,6 @@ msgctxt "AuditRiskModel|"
msgid "Audit Risk Model"
msgstr "Audit-Risiko-Modell"

msgctxt "AuditRiskModel|"
msgid ""
"When the auditor has information that indicates a low-risk profile on the "
"population, they can use this information to reduce their required sample "
"size via the Audit Risk Model (ARM) provided that there are no errors in the "
"population. According to the ARM, the audit risk (AR) is a function of the "
"inherent risk (IR), the internal control risk (CR), and the detection risk "
"(DR).\n"
"\n"
"*AR = IR x CR x DR*\n"
"\n"
"The auditor assesses inherent risk and internal control risk generally on a "
"3-point scale to determine the appropriate detection risk. Using the ARM and "
"zero errors the sample size depends on the risk factor *R* and the "
"performance materiality. The risk factor *R* is a function of the detection "
"risk (Stewart 2012).\n"
"\n"
"*R = -ln(DR)*\n"
"\n"
"The following table presents values of *R* as a function of the detection "
"risk, provided that there are zero errors (Touw and Hoogduin 2012).\n"
"\n"
"| Detection risk (%) | 1 | 4 | 5 | 10 | 14 |\n"
"| :---: | :---: | :---: | :---: | :---: | :---: |\n"
"| R | 4.6 | 3.2 | 3 | 2.3 | 2 |\n"
"\n"
"The risk factor *R* can be adjusted using the assessments of the inherent "
"risk and the internal control risk. By default, the standard method of "
"setting the probabilities of IR and CR is by following the table below for a "
"detection risk of 5%:\n"
"\n"
"| | High | Medium | Low | \n"
"| :---: | :---: | :---: |\n"
"| R | 3 | 2 | 1 |\n"
"\n"
"These values of *R* are used to set default percentages for IR and CR. The "
"Audit module handles the following default values for IR and CR:\n"
"- High: 100%\n"
"- Medium: 60%\n"
"- Low: 36%\n"
"\n"
"You can manually adjust the value of IR and CR by selecting the Custom "
"option under the corresponding risk assessment, thus adjusting the risk "
"factor *R*."
msgstr ""
"Falls der Prüfer Informationen hat, die auf ein risikoarmes Profil der "
"Grundgesamtheit hinweisen, können mithilfe dieser Informationen der "
"erforderliche Stichprobenumfang über das Audit-Risko-Modell (ARM) reduziert "
"werden, sofern es keine Fehler in der Grundgesamtheit gibt. Laut ARM ist das "
"Auditrisiko (AR) eine Funktion des inhärenten Risikos (IR), des internen "
"Kontrollrisikos (KR) und des Detektionsrisikos (DR).\n"
"\n"
"*AR = IR x KR x DR*\n"
"\n"
"Der Prüfer bewertet das inhärente Risiko und das interne Kontrollrisiko in "
"der Regel in einer 3-Punkte-Skala, um das geeignete Detektionsrisiko zu "
"ermitteln. Mit den ARM und Null Fehlern hängt der Stichprobenumfang vom "
"Risikofaktor *R* und der Leistungsmaterialität ab. Der Risikofaktor *R* ist "
"eine Funktion des Detektionsrisikos (Stewart 2012).\n"
"\n"
"*R = -ln(DR)*\n"
"\n"
"In der folgenden Tabelle sind Werte von *R* in Abhängigkeit des "
"Detektionsrisikos angegeben, sofern es keine Fehler gibt (Touw und Hoogduin "
"2012).\n"
"\n"
"| Detektionsrisiko (%) | 1 | 4 | 5 | 10 | 14 |\n"
"| :---: | :---: | :---: | :---: | :---: | :---: |\n"
"| R | 4.6 | 3.2 | 3 | 2.3 | 2 |\n"
"\n"
"Der Risikofaktor *R* kann mit den Bewertungen des inhärenten Risikos und des "
"internen Kontrollrisikos angepasst werden. Standardmäßig folgt die "
"Standardmethode zur Einstellung der Wahrscheinlichkeiten von IR und CR der "
"nachstehenden Tabelle für ein Erkennungsrisiko von 5%:\n"
"\n"
"| | Hoch | Mittel | Niedrig | \n"
"| :---: | :---: | :---: |\n"
"| R | 3 | 2 | 1 |\n"
"\n"
"Diese Werte von *R* werden verwendet, um Standardprozentsätze für IR und KR "
"festzulegen. Das Audit-Modul nutzt die folgenden Standardwerte für IR und "
"KR:\n"
"- Hoch: 100%\n"
"- Mittel: 60%\n"
"- Niedrig: 36%\n"
"\n"
"Sie können den Wert von IR und KR manuell anpassen, indem Sie die manuelle "
"Option unter der entsprechenden Risikobewertung auswählen und so den "
"Risikofaktor *R* anpassen."

#, fuzzy
msgctxt "AuditRiskModel|"
msgid "Inherent risk"
Expand Down Expand Up @@ -3236,3 +3146,30 @@ msgstr ""
msgctxt "auditClassicalWorkflow|"
msgid "<b>Continue</b>"
msgstr ""

msgctxt "AuditRiskModel|"
msgid ""
"When the auditor has information that indicates a low-risk profile on the "
"population, they can use this information to reduce their required sample "
"size via the Audit Risk Model (ARM) provided that there are no errors in the "
"population. According to the ARM, the audit risk (AR) is a function of the "
"inherent risk (IR), the internal control risk (CR), the analytical risk "
"(CAR) and the detection risk (DR).\n"
"\n"
"*AR = IR x CR x CAR x DR*\n"
"\n"
"The auditor assesses inherent risk, internal control risk and analytical "
"risk generally on a 3-point scale consisting of high, medium and low to "
"determine the appropriate detection risk. To use the ARM, these categorical "
"risk assessments must be mapped to probabilities. By default, the Audit "
"module uses the percentages shown in the table below, which are inspired by "
"the <i>Handboek Auditing Rijksoverheid</i>. You can manually adjust the "
"percentages associated with one or all of the risks by selecting the Custom "
"option in the drop-down list under the corresponding risk assessment.\n"
"\n"
"| | Inherent risk (IR) | Control risk (CR) | Analytical risk (CAR) |\n"
"| ---: | :---: | :---: | :---: |\n"
"| High | 100% | 100% | 100% |\n"
"| Medium | 63% | 52% | 50% |\n"
"| Low | 40% | 34% | 25% |"
msgstr ""
73 changes: 27 additions & 46 deletions po/QML-eo.po
Original file line number Diff line number Diff line change
Expand Up @@ -1528,52 +1528,6 @@ msgctxt "AuditRiskModel|"
msgid "Audit Risk Model"
msgstr ""

msgctxt "AuditRiskModel|"
msgid ""
"When the auditor has information that indicates a low-risk profile on the "
"population, they can use this information to reduce their required sample "
"size via the Audit Risk Model (ARM) provided that there are no errors in the "
"population. According to the ARM, the audit risk (AR) is a function of the "
"inherent risk (IR), the internal control risk (CR), and the detection risk "
"(DR).\n"
"\n"
"*AR = IR x CR x DR*\n"
"\n"
"The auditor assesses inherent risk and internal control risk generally on a "
"3-point scale to determine the appropriate detection risk. Using the ARM and "
"zero errors the sample size depends on the risk factor *R* and the "
"performance materiality. The risk factor *R* is a function of the detection "
"risk (Stewart 2012).\n"
"\n"
"*R = -ln(DR)*\n"
"\n"
"The following table presents values of *R* as a function of the detection "
"risk, provided that there are zero errors (Touw and Hoogduin 2012).\n"
"\n"
"| Detection risk (%) | 1 | 4 | 5 | 10 | 14 |\n"
"| :---: | :---: | :---: | :---: | :---: | :---: |\n"
"| R | 4.6 | 3.2 | 3 | 2.3 | 2 |\n"
"\n"
"The risk factor *R* can be adjusted using the assessments of the inherent "
"risk and the internal control risk. By default, the standard method of "
"setting the probabilities of IR and CR is by following the table below for a "
"detection risk of 5%:\n"
"\n"
"| | High | Medium | Low | \n"
"| :---: | :---: | :---: |\n"
"| R | 3 | 2 | 1 |\n"
"\n"
"These values of *R* are used to set default percentages for IR and CR. The "
"Audit module handles the following default values for IR and CR:\n"
"- High: 100%\n"
"- Medium: 60%\n"
"- Low: 36%\n"
"\n"
"You can manually adjust the value of IR and CR by selecting the Custom "
"option under the corresponding risk assessment, thus adjusting the risk "
"factor *R*."
msgstr ""

msgctxt "AuditRiskModel|"
msgid "Inherent risk"
msgstr ""
Expand Down Expand Up @@ -2796,3 +2750,30 @@ msgstr ""
msgctxt "auditClassicalWorkflow|"
msgid "<b>Continue</b>"
msgstr ""

msgctxt "AuditRiskModel|"
msgid ""
"When the auditor has information that indicates a low-risk profile on the "
"population, they can use this information to reduce their required sample "
"size via the Audit Risk Model (ARM) provided that there are no errors in the "
"population. According to the ARM, the audit risk (AR) is a function of the "
"inherent risk (IR), the internal control risk (CR), the analytical risk "
"(CAR) and the detection risk (DR).\n"
"\n"
"*AR = IR x CR x CAR x DR*\n"
"\n"
"The auditor assesses inherent risk, internal control risk and analytical "
"risk generally on a 3-point scale consisting of high, medium and low to "
"determine the appropriate detection risk. To use the ARM, these categorical "
"risk assessments must be mapped to probabilities. By default, the Audit "
"module uses the percentages shown in the table below, which are inspired by "
"the <i>Handboek Auditing Rijksoverheid</i>. You can manually adjust the "
"percentages associated with one or all of the risks by selecting the Custom "
"option in the drop-down list under the corresponding risk assessment.\n"
"\n"
"| | Inherent risk (IR) | Control risk (CR) | Analytical risk (CAR) |\n"
"| ---: | :---: | :---: | :---: |\n"
"| High | 100% | 100% | 100% |\n"
"| Medium | 63% | 52% | 50% |\n"
"| Low | 40% | 34% | 25% |"
msgstr ""
116 changes: 27 additions & 89 deletions po/QML-es.po
Original file line number Diff line number Diff line change
Expand Up @@ -1794,95 +1794,6 @@ msgctxt "AuditRiskModel|"
msgid "Audit Risk Model"
msgstr "Modelo de Riesgo de Auditoría"

msgctxt "AuditRiskModel|"
msgid ""
"When the auditor has information that indicates a low-risk profile on the "
"population, they can use this information to reduce their required sample "
"size via the Audit Risk Model (ARM) provided that there are no errors in the "
"population. According to the ARM, the audit risk (AR) is a function of the "
"inherent risk (IR), the internal control risk (CR), and the detection risk "
"(DR).\n"
"\n"
"*AR = IR x CR x DR*\n"
"\n"
"The auditor assesses inherent risk and internal control risk generally on a "
"3-point scale to determine the appropriate detection risk. Using the ARM and "
"zero errors the sample size depends on the risk factor *R* and the "
"performance materiality. The risk factor *R* is a function of the detection "
"risk (Stewart 2012).\n"
"\n"
"*R = -ln(DR)*\n"
"\n"
"The following table presents values of *R* as a function of the detection "
"risk, provided that there are zero errors (Touw and Hoogduin 2012).\n"
"\n"
"| Detection risk (%) | 1 | 4 | 5 | 10 | 14 |\n"
"| :---: | :---: | :---: | :---: | :---: | :---: |\n"
"| R | 4.6 | 3.2 | 3 | 2.3 | 2 |\n"
"\n"
"The risk factor *R* can be adjusted using the assessments of the inherent "
"risk and the internal control risk. By default, the standard method of "
"setting the probabilities of IR and CR is by following the table below for a "
"detection risk of 5%:\n"
"\n"
"| | High | Medium | Low | \n"
"| :---: | :---: | :---: |\n"
"| R | 3 | 2 | 1 |\n"
"\n"
"These values of *R* are used to set default percentages for IR and CR. The "
"Audit module handles the following default values for IR and CR:\n"
"- High: 100%\n"
"- Medium: 60%\n"
"- Low: 36%\n"
"\n"
"You can manually adjust the value of IR and CR by selecting the Custom "
"option under the corresponding risk assessment, thus adjusting the risk "
"factor *R*."
msgstr ""
"Cuando el auditor tiene información que indica un perfil de bajo-riesgo en "
"la población, puede usar esta información para reducir su tamaño muestral "
"mediante el Modelo de Riesgo de Auditoría (MRA o ARM), siempre que no haya "
"errores en la población. De acuerdo con el MRA, el riesgo de auditoría (RA) "
"es una función del riesgo inherente (RI), del riesgo de control interno "
"(RC), y del riesgo de detección (RD).\n"
"\n"
"*RA = RI x RC x RC*\n"
"\n"
"El auditor generalmente evalúa el riesgo inherente y el riesgo de control "
"interno en una escala de 3 puntos, para determinar el riesgo de detección "
"adecuado. Utilizando el MRA y errores nulos, el tamaño muestral depende del "
"factor *R* de riesgo y de la materialidad de desempeño. El factor *R* de "
"riesgo es una función del riesgo de detección (Stewart 2012).\n"
"\n"
"*R = -ln(RD)*\n"
"\n"
"La siguiente tabla presenta los valores de *R* como una función del riesgo "
"de detección, siempre que no haya errores (Touw y Hoogduin 2012).\n"
"\n"
"| Riesgo de detección (%) | 1 | 4 | 5 | 10 | 14 |\n"
"| :---: | :---: | :---: | :---: | :---: | :---: |\n"
"| R | 4.6 | 3.2 | 3 | 2.3 | 2 |\n"
"\n"
"El factor *R* de riesgo se puede ajustar usando las valoraciones del riesgo "
"inherente y del riesgo de control interno. Por defecto, el método estándar "
"para establecer las probabilidades del RI y del RC, es seguir la tabla de "
"abajo para un riesgo de detección del 5%:\n"
"\n"
"| | Alto | Medio | Bajo | \n"
"| :---: | :---: | :---: |\n"
"| R | 3 | 2 | 1 |\n"
"\n"
"Estos valores de *R* se utilizan para establecer porcentajes predeterminados "
"para RI y RC. El módulo de Auditoría maneja los siguientes valores por "
"defecto para RI y RC:\n"
"- Alto: 100%\n"
"- Medio: 60%\n"
"- Bajo: 36%\n"
"\n"
"Puedes ajustar manualmente el valor de RI y RC, seleccionando la opción "
"Personalizado bajo la correspondiente valoración de riesgo, ajustando así el "
"factor *R* de riesgo."

msgctxt "AuditRiskModel|"
msgid "Inherent risk"
msgstr "Riesgo inherente"
Expand Down Expand Up @@ -3313,3 +3224,30 @@ msgstr "<b>Continuar</b>"
msgctxt "auditClassicalWorkflow|"
msgid "<b>Continue</b>"
msgstr "<b>Continuar</b>"

msgctxt "AuditRiskModel|"
msgid ""
"When the auditor has information that indicates a low-risk profile on the "
"population, they can use this information to reduce their required sample "
"size via the Audit Risk Model (ARM) provided that there are no errors in the "
"population. According to the ARM, the audit risk (AR) is a function of the "
"inherent risk (IR), the internal control risk (CR), the analytical risk "
"(CAR) and the detection risk (DR).\n"
"\n"
"*AR = IR x CR x CAR x DR*\n"
"\n"
"The auditor assesses inherent risk, internal control risk and analytical "
"risk generally on a 3-point scale consisting of high, medium and low to "
"determine the appropriate detection risk. To use the ARM, these categorical "
"risk assessments must be mapped to probabilities. By default, the Audit "
"module uses the percentages shown in the table below, which are inspired by "
"the <i>Handboek Auditing Rijksoverheid</i>. You can manually adjust the "
"percentages associated with one or all of the risks by selecting the Custom "
"option in the drop-down list under the corresponding risk assessment.\n"
"\n"
"| | Inherent risk (IR) | Control risk (CR) | Analytical risk (CAR) |\n"
"| ---: | :---: | :---: | :---: |\n"
"| High | 100% | 100% | 100% |\n"
"| Medium | 63% | 52% | 50% |\n"
"| Low | 40% | 34% | 25% |"
msgstr ""
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