Korzycki 3 semestr

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243 Terms

1
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to run through

to rehearse

2
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proof (to prove)

evidence

3
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loaded

biased

4
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obsolete

out of date

5
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to categorize

to classify

6
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expertise

competence

7
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effective

successful (skuteczny)

8
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efficient

not wasting resources (wydajny)

9
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to rebundle

to repackage

10
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to soar

to rise drastically

11
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to plummet

to drop sharply

12
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to endorse

to accept

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sub-prime

with elevated risk

14
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to blow the whistle

to report

15
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whistleblower

informant (sygnalista)

16
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audit

objective examination and evaluation of the financial statements of an organization to make sure that the records are a fair and accurate representation of the transactions they claim to represent

17
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auditor

auditing company

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auditee

organization being audited

19
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follow-up question

a question that follows a closed question in order to gather more information

20
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obsolescence

process of wearing out

21
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cues embedded in questions

hints incorporated in questions

22
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turmoil

disorder

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to subdue

to make quieter

24
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recruitement market

part of the labour market concerned with hiring

25
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contractor

a person who agrees to provide services for a specific price

26
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Sarbanes-Oxley Act

United States federal law that set new or enhanced standards for all U.S. public company boards, management and public accounting firms

27
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manager-grade

being a manager

28
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project assurance

guarantee that a project shall be completed to the standard

29
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to harmonise

to bring into balance or agreement

30
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cross-border

transnational

31
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to plunge

to go down suddenly

32
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homeloan

mortgage

33
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to default on a loan

to fail to pay back a loan

34
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ethics

moral principles

35
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ethical

morally right

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ethically

in a way that is morally right

37
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Corporate Social Responsibility (CSR)

company's sense of responsibility towards the community and environment in which it operates

38
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triple bottom line

accounting framework with three dimensions: social, environmental and financial and it attempts to define a company's profitability by including in the equation also social and environmental benefits and costs

39
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core

main

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to over-claim

to make exaggerated statements and declarations

41
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on the publicity front

in the area of public relations

42
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vigilant

watchful

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imperative

essential

44
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checks and balances (mechanizmy gwarantujące zachowanie równowagi politycznej)

system in which the different parts of an organization have powers that affect and control the other parts so that no part can become too powerful

45
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to adopt

to implement

46
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oversight

supervision

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to provide safeguards against abuse

to implement measures that serve as a protection or defence

48
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to inject capital

to suply with capital

49
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financial leverage

the use of debt in a firm's capital structure

50
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retrenchment of personnel

forced lay-off of employees by a firm

51
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practitioner (praktykujący)

has a hands-on experience in a field that comes from actually practicing

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to be inherent in sth

to be an integral part of sth.

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prevailing

most common

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avowal of honesty

declaration of honesty

55
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bigger-ticket issue

most important issue

56
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magnitude

size

57
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to commit fraudulent acts

to perpetrate illegal acts

58
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to adhere to

to abide by

59
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code of practice (kodeks postępowania)

a written set of guidelines that are intended to help businesses achieve the standards set by the government

60
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tall order

task or goal that is difficult to achieve

61
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token change

symbolic change

62
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gateway

entry

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substantial foundation

istotny fundament

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meticulous

scrupulous

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tax return

form used to file income taxes

66
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to trigger

to provoke

67
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to substantiate

to validate

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to receive a clean bill of health

to be declared financially healthy

69
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to be free of misstatements

to contain no errors

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to urge

to press

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bid

attempt

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to rectify

to solve

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business evaluation

Process of determining the economic value of a business or company

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Activity-based costing (ABC)

a technique to assign product costs based on links between activities that drive costs and the production of specific products

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client confidentiality

principle that an institution or individual should not reveal information about their clients to a third party without the consent of the client

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Fiduciary Duty

A legal obligation of one party to act in the best interest of another.

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limited partnership

spółka komandytowa

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in accordance with

according to

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provision

supplying of needs

80
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solely

exclusively

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lawsuit

a legal case brought to settle a dispute between people or groups

82
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to prosecute

to initiate civil or criminal court action against sb

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prosecutor (okrarżyciel)

the state or federal government attorney in a criminal case.

84
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court ruling (orzeczenie sądu)

to initiate civil or criminal court action against sb

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writ

law

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court order

writ issued by a court of law requiring a person to do something or to refrain from doing something

87
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felon

criminal

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felony

criminal act

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conspiracy

plan or agreement formulated, esp. in secret, by two or more persons to commit an unlawful, harmful, or treacherous act

90
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obstruction (utrudnienie)

something that gets in the way

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abatement

act of eliminating or annulling a sentence

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legal proceeding

judicial proceeding brought by one party against another

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plaintiff (strona pozywająca)

a person who brings a case against another in a court of law.

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defendant

an individual or group being sued or charged with a crime (strona oskarżona)

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to commit fraudulent act

to perpetrate a crime

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to bring a claim against sb

to make a complaint against sb. in court

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The Supreme Court

The highest court of a country

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Summary Court

magistrate court, preliminary hearing, municipal court

99
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to shred

to cut or tear

100
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to surrender your licence to practice a profession

to return a license granting you the right to pursue your profession