Korzycki 3 semestr

to run through

to rehearse

proof (to prove)

evidence

loaded

biased

obsolete

out of date

to categorize

to classify

expertise

competence

effective

successful (skuteczny)

efficient

not wasting resources (wydajny)

to rebundle

to repackage

to soar

to rise drastically

to plummet

to drop sharply

to endorse

to accept

sub-prime

with elevated risk

to blow the whistle

to report

whistleblower

informant (sygnalista)

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

auditor

auditing company

auditee

organization being audited

follow-up question

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

obsolescence

process of wearing out

cues embedded in questions

hints incorporated in questions

turmoil

disorder

to subdue

to make quieter

recruitement market

part of the labour market concerned with hiring

contractor

a person who agrees to provide services for a specific price

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

manager-grade

being a manager

project assurance

guarantee that a project shall be completed to the standard

to harmonise

to bring into balance or agreement

cross-border

transnational

to plunge

to go down suddenly

homeloan

mortgage

to default on a loan

to fail to pay back a loan

ethics

moral principles

ethical

morally right

ethically

in a way that is morally right

Corporate Social Responsibility (CSR)

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

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

core

main

to over-claim

to make exaggerated statements and declarations

on the publicity front

in the area of public relations

vigilant

watchful

imperative

essential

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

to adopt

to implement

oversight

supervision

to provide safeguards against abuse

to implement measures that serve as a protection or defence

to inject capital

to suply with capital

financial leverage

the use of debt in a firm's capital structure

retrenchment of personnel

forced lay-off of employees by a firm

practitioner (praktykujący)

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

to be inherent in sth

to be an integral part of sth.

prevailing

most common

avowal of honesty

declaration of honesty

bigger-ticket issue

most important issue

magnitude

size

to commit fraudulent acts

to perpetrate illegal acts

to adhere to

to abide by

code of practice (kodeks postępowania)

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

tall order

task or goal that is difficult to achieve

token change

symbolic change

gateway

entry

substantial foundation

istotny fundament

meticulous

scrupulous

tax return

form used to file income taxes

to trigger

to provoke

to substantiate

to validate

to receive a clean bill of health

to be declared financially healthy

to be free of misstatements

to contain no errors

to urge

to press

bid

attempt

to rectify

to solve

business evaluation

Process of determining the economic value of a business or company

Activity-based costing (ABC)

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

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

Fiduciary Duty

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

limited partnership

spółka komandytowa

in accordance with

according to

provision

supplying of needs

solely

exclusively

lawsuit

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

to prosecute

to initiate civil or criminal court action against sb

prosecutor (okrarżyciel)

the state or federal government attorney in a criminal case.

court ruling (orzeczenie sądu)

to initiate civil or criminal court action against sb

writ

law

court order

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

felon

criminal

felony

criminal act

conspiracy

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

obstruction (utrudnienie)

something that gets in the way

abatement

act of eliminating or annulling a sentence

legal proceeding

judicial proceeding brought by one party against another

plaintiff (strona pozywająca)

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

defendant

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

to commit fraudulent act

to perpetrate a crime

to bring a claim against sb

to make a complaint against sb. in court

The Supreme Court

The highest court of a country

Summary Court

magistrate court, preliminary hearing, municipal court

to shred

to cut or tear

to surrender your licence to practice a profession

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