Lingua straniera (inglese)
What the domain tests
The English section assesses professional reading and writing: understanding contracts, financial statements and audit language, and translating Italian legal and accounting terms accurately. It is not a literature test; the candidate must recognise register, obligation and ambiguity.
Core rules and concepts
- Legal English uses «shall» for a mandatory obligation, «may» for permission and «will» for the future. In contracts, «shall» is not decorative.
- Financial statements are the full set: balance sheet, income statement, statement of cash flows and notes. Do not translate «bilancio d'esercizio» as only «balance sheet».
- A statutory auditor is the professional appointed for the legal audit; «true and fair view» corresponds to «rappresentazione veritiera e corretta».
- Watch false friends: «eventual» means possible, not «eventuale»; «actual» means real or effective; «attend» means be present at, not «attendere»; «firm» can mean a business, not only «ditta».
Worked example
Sentence: «The statutory auditor shall state whether the financial statements give a true and fair view.» Here «shall» creates a duty, not a prediction. «Statutory auditor» is the legal auditor, and «true and fair view» is the audit opinion standard. A literal translation such as «the balance sheet is true and fair» is incomplete because «financial statements» includes more than the balance sheet. If the sentence said «may state», it would express permission and change the obligation.
Traps that cost marks
Translating word by word; using «eventual» for «eventuale»; confusing «balance sheet» with the whole «financial statements»; ignoring «shall»; treating «reasonable endeavours» as identical to «best efforts».