Category: Business Spanish Courses Online – Learning Resources

Adjective, mainly used as a noun. Expert or knowledgeable in something. As a noun, in Legal Spanish we use this term to make reference to the expert who gives evidence in a hearing (audiencia pericial) or by a document (informe pericial). E.g.: Homicidio de Tino John: Un perito afirma que no hubo enfrentamiento: Homicide of Tino John: An expert witness affirms that there was no confrontation.
The adjective is pericial and the verb is peritar: to judge expertly.
My country has a famous glacier in the South called Perito Moreno. When I was a child, I assumed that Perito was the Christian name of a chap called Moreno, or a version of Pedrito (Pete), after all everybody called my father Pierino (Pete in Italian); but no, Mr. Moreno was an Argentine explorer who in 1902 was appointed perito, in which capacity he disproved Chilean claims to the continental divide in the Southern Cone and he was awarded with a glacier named after him. His name was Francisco Pancracio Moreno. I guess you understand why we prefer to call him just Perito. dc

Verb. To assign or attribute something to a person or thing. E.g.: Registraduría adjudicó por $1,23 billones la licitación para organización de elecciones: The Registrar’s Office awarded the tender for the organization of elections for $ 1.23 billion.
The noun is la adjudicación: Transporte urbano: Austin quiere conocer el criterio de adjudicación a la empresa Ceferino: City transport: Austin wants to know the award criteria to the Ceferino company. The person is el/la adjudicatario/a: E.g.: TraficoPort S.L., adjudicataria provisional del servicio de coordinación del Puerto: TraficoPort S.L., provisional awardee of the Port coordination service. dc

Masculine and feminine noun. Person required by law to pay a tax. E.g.: Asamblea Nacional exhorta al Gobierno por facilidades de pago de impuestos a los contribuyentes de El Oro: National Assembly urges the Government for tax payment facilities to the taxpayers of El Oro.
The verb is contribuir: to contribute. Another noun with the same root is la contribución. dc

Feminine noun. From the Latin verb audire, which means ‘ to hear’, which in turn has its origin in the first auditors who exercised their function judging the truth or falsehood of what was submitted to their verification, mainly by observing. Generally, it is the action of verifying that a certain event or circumstance occurs according to plan, but if we talk about the auditoría in an organization, it refers to the tests carried out on financial, operational or administrative information with based on compliance with legal or tax obligations, as well as the policies and guidelines established by the entity itself according to the way it operates and is administered. An Auditoría can also be the department inside an organization with those functions.
E.g.: Auditoría del Edomex reportó irregularidades por 15,000 mdp, más del 10% relacionadas con el Salario Rosa: Edomex audit reported irregularities for 15,000 million pesos, more than 10% related to the Pink Salary.
The person is called el/la auditor/a and the ver is auditar: auditar las cuentas. dc

Masculine noun. Also called historial crediticio and reporte de crédito. Report that details the most relevant information about the financial profile of a natural or legal person. Therefore, it provides information of interest on aspects related to the solvency of the person who is going to request a loan or to enter into a contract. E.g.: Cómo conseguir una hipoteca o préstamo personal aún teniendo mal historial crediticio: How to get a mortgage or personal loan even with bad credit history. dc