TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

MISSION EXAMEN [2 records]

Record 1 2024-07-22

English

Subject field(s)
  • Accounting
CONT

In a review engagement, the practitioner obtains an understanding of accounting systems and accounting records, such as the entity's policies and procedures for: recording, classifying, and summarizing transactions; accumulating information for inclusion and disclosure in the financial statements. There is no requirement ... to evaluate the design and implementation of relevant controls or, where applicable, to test the operating effectiveness of controls.

French

Domaine(s)
  • Comptabilité
CONT

Dans le cadre d'une mission d'examen, le professionnel en exercice acquiert une compréhension des systèmes et documents comptables, notamment les politiques et procédures suivies par l'entité pour : enregistrer, classer et synthétiser les opérations; cumuler les informations en vue de leur inclusion dans les états financiers et les notes annexes. [...] il n'est pas nécessaire d'évaluer la conception et la mise en place des contrôles pertinents ni, le cas échéant, de tester l'efficacité de leur fonctionnement.

Spanish

Save record 1

Record 2 1997-07-23

English

Subject field(s)
  • Economic Co-operation and Development

French

Domaine(s)
  • Coopération et développement économiques

Spanish

Campo(s) temático(s)
  • Cooperación y desarrollo económicos
Save record 2

Copyright notice for the TERMIUM Plus® data bank

© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

Features

Language Portal of Canada

Access a collection of Canadian resources on all aspects of English and French, including quizzes.

Writing tools

The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.

Glossaries and vocabularies

Access Translation Bureau glossaries and vocabularies.

Date Modified: