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

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.

摘要 本研究旨在提出一项解释学研究方案，用于解读国际审计准则（International Standards on Auditing，ISAs）西班牙语译版中"rely""confidence""trust"对应的译法"confianza"与"confiar"，并以审计领域科学文献为参照开展对比分析。本方案旨在填补的研究空白为：当前国际审计准则中上述三个术语的西班牙语译法统一采用"confianza"与"confiar"，这一术语选择易引发误导，且缺乏相应的解读标准，导致对准则的理解存在偏差。由于"rely""confidence""trust"在准则中常被交替使用，本文为解读国际审计准则西班牙语译版中的上述三个术语提供了解释学解读路径。本文可为研究人员与审计师解读上述三个术语的西班牙语译版提供初步参考依据。在研究方法层面，首先检索国际审计准则中与"rely（信赖，reliance）""confidence""trust"相关的三个核心概念（对应西班牙语的confianza与confiar），明确其在对应准则段落中的位置，以把握文本的整体含义；其次，在审计领域科学出版物中开展针对上述三个概念的结构化会计文献综述。本研究为解读国际审计准则西班牙语译版中"rely""confidence""trust"对应的"confianza"与"confiar"提供了如下解释学解读要点："rely"更侧重控制环节，"confidence"指向审计师与利益相关方之间的关系，而"trust"则会对审计师的客观性构成威胁。