The content of the glossary follows an alphabetical order in the four official languages of EURORAI: English, German, French, and Spanish. In addition to translations, this preliminary draft also includes –when considered necessary and convenient- definitions, explanations and expressions. Those expressions which appear with (UK), (D), (F) or (E) are used exclusively in German, French, Spanish or English, respectively. The translation of these terms in the other languages have mainly an explanatory nature.
So as to attain a minimum basis of agreement in some cases it has been necessary to make difficult, sometimes even arbitrary choices, between different translation proposals, which are all of them equally acceptable. The reader should bear in mind that this is a first draft which intends to establish a first link between languages, the use of them and the different systems in the sphere of public sector audit and other fields closely related to it (such as public sector budgeting and accounting).