TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
EXTERNAL AUDITOR [6 records]
Record 1 - internal organization data 2024-08-21
Record 1, English
Record 1, Subject field(s)
- Management Control
- Auditing (Accounting)
- Government Accounting
Record 1, Main entry term, English
- audit function
1, record 1, English, audit%20function
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
The audit committee should ensure that there is a constructive relationship between the internal audit function and external audit. While each audit function provides independent assurance, the audit committee should, where appropriate, seek to ensure that the internal audit function and external auditor coordinate their audit effort and avoid duplication. 1, record 1, English, - audit%20function
Record 1, French
Record 1, Domaine(s)
- Contrôle de gestion
- Vérification (Comptabilité)
- Comptabilité publique
Record 1, Main entry term, French
- fonction d'audit
1, record 1, French, fonction%20d%27audit
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Le comité d'audit doit s'assurer que la relation entre la fonction d'audit interne et la fonction d'audit externe est constructive. Bien que chaque fonction d'audit fournisse une assurance indépendante, le comité d'audit devrait, s'il y a lieu, veiller à ce que la fonction d'audit interne et l'auditeur externe coordonnent leurs efforts afin d'éviter le dédoublement des tâches. 1, record 1, French, - fonction%20d%27audit
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Control de gestión
- Verificación (Contabilidad)
- Contabilidad pública
Record 1, Main entry term, Spanish
- función de auditoría
1, record 1, Spanish, funci%C3%B3n%20de%20auditor%C3%ADa
proposal, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- función de fiscalización 1, record 1, Spanish, funci%C3%B3n%20de%20fiscalizaci%C3%B3n
proposal, feminine noun
Record 1, Textual support, Spanish
Record 2 - internal organization data 2024-08-15
Record 2, English
Record 2, Subject field(s)
- Auditing (Accounting)
Record 2, Main entry term, English
- audit adjustment
1, record 2, English, audit%20adjustment
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
An audit adjustment refers to a change or modification made to a company's financial statements during an audit. These adjustments are made by the external auditor when they discover discrepancies, errors, or misstatements in the financial records of the company. 2, record 2, English, - audit%20adjustment
Record 2, French
Record 2, Domaine(s)
- Vérification (Comptabilité)
Record 2, Main entry term, French
- ajustement d'audit
1, record 2, French, ajustement%20d%27audit
correct, see observation, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- ajustement de vérification 2, record 2, French, ajustement%20de%20v%C3%A9rification
former designation, correct, see observation, masculine noun, Canada
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
ajustement de vérification : Le terme «vérification» a été en usage dans les normes canadiennes jusqu'en décembre 2010, date à laquelle un consensus international a entériné l'emploi de la désignation «audit». 3, record 2, French, - ajustement%20d%27audit
Record number: 2, Textual support number: 2 OBS
ajustement d'audit : Le Bureau de la traduction du gouvernement du Canada recommande l'usage du terme «audit» dans le domaine de la comptabilité (REC-13/2013-02). 3, record 2, French, - ajustement%20d%27audit
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2024-07-25
Record 3, English
Record 3, Subject field(s)
- Occupation Names (General)
- Auditing (Accounting)
Record 3, Main entry term, English
- external auditor
1, record 3, English, external%20auditor
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- independent auditor 2, record 3, English, independent%20auditor
correct
Record 3, Textual support, English
Record number: 3, Textual support number: 1 CONT
... an external audit is conducted by an independent, third-party auditing firm or independent auditor that has no direct ties to the organization being audited. This external independence ensures that auditors can objectively assess the financial statements without any bias or undue influence. 3, record 3, English, - external%20auditor
Record 3, French
Record 3, Domaine(s)
- Désignations des emplois (Généralités)
- Vérification (Comptabilité)
Record 3, Main entry term, French
- auditeur externe
1, record 3, French, auditeur%20externe
correct, see observation, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- auditrice externe 2, record 3, French, auditrice%20externe
correct, see observation, feminine noun
- auditeur indépendant 3, record 3, French, auditeur%20ind%C3%A9pendant
correct, see observation, masculine noun
- auditrice indépendante 4, record 3, French, auditrice%20ind%C3%A9pendante
correct, see observation, feminine noun
- vérificateur externe 5, record 3, French, v%C3%A9rificateur%20externe
former designation, correct, see observation, masculine noun, Canada
- vérificatrice externe 6, record 3, French, v%C3%A9rificatrice%20externe
former designation, correct, see observation, feminine noun, Canada
- vérificateur indépendant 7, record 3, French, v%C3%A9rificateur%20ind%C3%A9pendant
former designation, correct, see observation, masculine noun, Canada
- vérificatrice indépendante 6, record 3, French, v%C3%A9rificatrice%20ind%C3%A9pendante
former designation, correct, see observation, feminine noun, Canada
Record 3, Textual support, French
Record number: 3, Textual support number: 1 OBS
vérificateur externe; vérificatrice externe; vérificateur indépendant; vérificatrice indépendante : Les termes «vérificateur» et «vérificatrice» ont été en usage dans les normes canadiennes jusqu'en décembre 2010, date à laquelle un consensus international a entériné l'emploi des désignations «auditeur» et «auditrice». 6, record 3, French, - auditeur%20externe
Record number: 3, Textual support number: 2 OBS
auditeur externe; auditrice externe; auditeur indépendant; auditrice indépendante : Le Bureau de la traduction du gouvernement du Canada recommande l'usage des termes «auditeur» et «auditrice» dans le domaine de la comptabilité (REC-13/2013-02). 6, record 3, French, - auditeur%20externe
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Nombramiento de cargos (Generalidades)
- Verificación (Contabilidad)
Record 3, Main entry term, Spanish
- auditor externo
1, record 3, Spanish, auditor%20externo
masculine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
- interventor de cuentas externo 1, record 3, Spanish, interventor%20de%20cuentas%20externo
masculine noun
Record 3, Textual support, Spanish
Record 4 - internal organization data 2015-02-05
Record 4, English
Record 4, Subject field(s)
- Auditing (Accounting)
- Government Accounting
Record 4, Main entry term, English
- auditor's external expert
1, record 4, English, auditor%27s%20external%20expert
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 DEF
An individual or organization external to the OAG [Office of the Auditor General], with expertise in a field other than accounting or auditing, whose work in that field is used by the auditor to assist in obtaining sufficient appropriate audit evidence. 1, record 4, English, - auditor%27s%20external%20expert
Record 4, French
Record 4, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité publique
Record 4, Main entry term, French
- expert externe choisi par l'auditeur
1, record 4, French, expert%20externe%20choisi%20par%20l%27auditeur
correct, masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
Personne physique ou organisation à l'extérieur du BVG [Bureau du vérificateur général] qui possède une expertise dans un domaine autre que la comptabilité ou l'audit et dont les travaux dans ce domaine sont utilisés par l'auditeur afin de l'aider à obtenir des éléments probants suffisants et appropriés. 1, record 4, French, - expert%20externe%20choisi%20par%20l%27auditeur
Record number: 4, Textual support number: 1 OBS
auditeur : le Bureau de la traduction du gouvernement du Canada recommande l'usage du terme «auditeur» comme équivalent de l'anglais «auditor» dans le domaine de la comptabilité (REC-13/2013-02). 2, record 4, French, - expert%20externe%20choisi%20par%20l%27auditeur
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 2013-02-21
Record 5, English
Record 5, Subject field(s)
- Auditing (Accounting)
Record 5, Main entry term, English
- procedural review
1, record 5, English, procedural%20review
correct
Record 5, Abbreviations, English
Record 5, Synonyms, English
- procedural audit 1, record 5, English, procedural%20audit
correct
Record 5, Textual support, English
Record number: 5, Textual support number: 1 DEF
The critical examination by an external auditor of internal controls and other procedures employed within an organization,(a) looking to recommendations for their improvement whether by simplification, elaboration, or readaptation, or(b) as a regular feature of a periodic examination. 1, record 5, English, - procedural%20review
Record 5, French
Record 5, Domaine(s)
- Vérification (Comptabilité)
Record 5, Main entry term, French
- audit des procédés et méthodes
1, record 5, French, audit%20des%20proc%C3%A9d%C3%A9s%20et%20m%C3%A9thodes
correct, see observation, masculine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
- vérification des procédés et méthodes 2, record 5, French, v%C3%A9rification%20des%20proc%C3%A9d%C3%A9s%20et%20m%C3%A9thodes
correct, feminine noun
- examen critique des procédés et méthodes 2, record 5, French, examen%20critique%20des%20proc%C3%A9d%C3%A9s%20et%20m%C3%A9thodes
correct, masculine noun
Record 5, Textual support, French
Record number: 5, Textual support number: 1 DEF
Étude des contrôles et des pratiques en vigueur dans une entreprise en vue de s'assurer de leur efficacité et de la validité des données produites. 2, record 5, French, - audit%20des%20proc%C3%A9d%C3%A9s%20et%20m%C3%A9thodes
Record number: 5, Textual support number: 1 OBS
audit des procédés et méthodes : Le Bureau de la traduction du gouvernement du Canada recommande l’usage du terme «audit» comme équivalent de l’anglais «audit» dans le domaine de la comptabilité (REC-13/2013-02). 1, record 5, French, - audit%20des%20proc%C3%A9d%C3%A9s%20et%20m%C3%A9thodes
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 2012-03-05
Record 6, English
Record 6, Subject field(s)
- The Ear
Record 6, Main entry term, English
- tympanic plate
1, record 6, English, tympanic%20plate
correct
Record 6, Abbreviations, English
Record 6, Synonyms, English
- paries jugularis cavi tympani 2, record 6, English, paries%20jugularis%20cavi%20tympani
Latin
- fundus tympani 2, record 6, English, fundus%20tympani
Latin
Record 6, Textual support, English
Record number: 6, Textual support number: 1 DEF
Bony plate between the anterior wall of the external auditor meatus and the tympanum. 1, record 6, English, - tympanic%20plate
Record 6, French
Record 6, Domaine(s)
- Oreille
Record 6, Main entry term, French
- paroi jugulaire de la caisse du tympan
1, record 6, French, paroi%20jugulaire%20de%20la%20caisse%20du%20tympan
correct, feminine noun
Record 6, Abbreviations, French
Record 6, Synonyms, French
- récessus hypotympanique 1, record 6, French, r%C3%A9cessus%20hypotympanique
correct, masculine noun
- paroi inférieure de la caisse du tympan 1, record 6, French, paroi%20inf%C3%A9rieure%20de%20la%20caisse%20du%20tympan
correct, feminine noun
- plancher de la caisse du tympan 1, record 6, French, plancher%20de%20la%20caisse%20du%20tympan
correct, masculine noun
- paries jugularis cavi tympani 2, record 6, French, paries%20jugularis%20cavi%20tympani
Latin
- fundus tympani 2, record 6, French, fundus%20tympani
Latin
Record 6, Textual support, French
Record number: 6, Textual support number: 1 DEF
gouttière anfractueuse en contrebas du tympan, c'est le plancher de la caisse; elle répond à la fosse jugulaire (...) 3, record 6, French, - paroi%20jugulaire%20de%20la%20caisse%20du%20tympan
Record 6, Spanish
Record 6, Textual support, Spanish
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