TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
AUDIT BUREAU [100 records]
Record 1 - internal organization data 2024-09-23
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
Record 1, Main entry term, English
- audit plan
1, record 1, English, audit%20plan
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
[An] audit plan ... describes the nature, timing and extent of audit procedures to be performed by engagement team members in order to obtain sufficient appropriate audit evidence to reduce audit risk to an acceptably low level. 2, record 1, English, - audit%20plan
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
Record 1, Main entry term, French
- plan d'audit
1, record 1, French, plan%20d%27audit
correct, see observation, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- plan de vérification 2, record 1, French, plan%20de%20v%C3%A9rification
former designation, correct, see observation, masculine noun, Canada
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Description de la nature, du calendrier et de l’étendue des procédures d’audit que les membres de l’équipe de mission doivent mettre en œuvre afin d’obtenir des éléments probants suffisants et appropriés permettant de ramener le risque d’audit à un niveau suffisamment faible. 3, record 1, French, - plan%20d%27audit
Record number: 1, Textual support number: 1 OBS
plan 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». 4, record 1, French, - plan%20d%27audit
Record number: 1, Textual support number: 2 OBS
plan 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). 4, record 1, French, - plan%20d%27audit
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Verificación (Contabilidad)
Record 1, Main entry term, Spanish
- plan de la auditoría
1, record 1, Spanish, plan%20de%20la%20auditor%C3%ADa
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- plan de fiscalización 1, record 1, Spanish, plan%20de%20fiscalizaci%C3%B3n
correct, see observation, masculine noun
- plan de control 1, record 1, Spanish, plan%20de%20control
masculine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 OBS
plan de fiscalización: este término se emplea en contabilidad pública. 2, record 1, Spanish, - plan%20de%20la%20auditor%C3%ADa
Record 2 - internal organization data 2024-09-11
Record 2, English
Record 2, Subject field(s)
- Management Control
- Auditing (Accounting)
- Federal Administration
Record 2, Main entry term, English
- internal audit group
1, record 2, English, internal%20audit%20group
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- internal audit unit 2, record 2, English, internal%20audit%20unit
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
The internal audit group in each department will include the review of classification and coding in internal audit plans. 3, record 2, English, - internal%20audit%20group
Record 2, French
Record 2, Domaine(s)
- Contrôle de gestion
- Vérification (Comptabilité)
- Administration fédérale
Record 2, Main entry term, French
- groupe d'audit interne
1, record 2, French, groupe%20d%27audit%20interne
correct, see observation, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- service d'audit interne 2, record 2, French, service%20d%27audit%20interne
correct, see observation, masculine noun
- unité d'audit interne 3, record 2, French, unit%C3%A9%20d%27audit%20interne
correct, see observation, feminine noun
- groupe de vérification interne 4, record 2, French, groupe%20de%20v%C3%A9rification%20interne
correct, masculine noun, Canada
- service de vérification interne 5, record 2, French, service%20de%20v%C3%A9rification%20interne
correct, masculine noun, Canada
- unité de vérification interne 5, record 2, French, unit%C3%A9%20de%20v%C3%A9rification%20interne
correct, feminine noun, Canada
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
Le groupe de vérification interne de chaque ministère veillera à ce que les plans de vérification interne comprennent un examen de la classification et du codage. 6, record 2, French, - groupe%20d%27audit%20interne
Record number: 2, Textual support number: 1 OBS
groupe d’audit interne; service d’audit interne; unité d’audit interne : 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). 7, record 2, French, - groupe%20d%27audit%20interne
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2024-09-03
Record 3, English
Record 3, Subject field(s)
- Auditing (Accounting)
- Government Accounting
- Federal Administration
Record 3, Main entry term, English
- special examination
1, record 3, English, special%20examination
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
A type of performance audit performed by the Office of the Auditor General [that provides] an opinion on whether there is reasonable assurance that there are no significant deficiencies in [a] Crown corporation's systems and practices. 2, record 3, English, - special%20examination
Record 3, French
Record 3, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité publique
- Administration fédérale
Record 3, Main entry term, French
- examen spécial
1, record 3, French, examen%20sp%C3%A9cial
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Type d’audit de performance réalisé par le [Bureau du vérificateur général du Canada, qui] donne lieu à la formulation d’une opinion, à savoir s’il existe une assurance raisonnable que les moyens et méthodes de la société d’État ne comportent aucun défaut grave. 2, record 3, French, - examen%20sp%C3%A9cial
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2024-08-29
Record 4, English
Record 4, Subject field(s)
- Auditing (Accounting)
- Government Accounting
Record 4, Main entry term, English
- audit finding
1, record 4, English, audit%20finding
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
- auditor's finding 2, record 4, English, auditor%27s%20finding
correct
- finding 3, record 4, English, finding
correct
Record 4, Textual support, English
Record number: 4, Textual support number: 1 DEF
The results obtained from fact-finding, analysis and comparison. 2, record 4, English, - audit%20finding
Record number: 4, Textual support number: 1 CONT
Taking an active role to hold management accountable will reinforce the board's commitment to corrective action and send a message to senior management that resolving audit findings is important. There are certain instances where management may decide not to take any corrective actions associated with an audit finding. 4, record 4, English, - audit%20finding
Record number: 4, Textual support number: 1 OBS
audit finding; auditor's finding; finding: designations usually used in the plural. 5, record 4, English, - audit%20finding
Record 4, Key term(s)
- audit findings
- auditor's findings
- findings
Record 4, French
Record 4, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité publique
Record 4, Main entry term, French
- constatation d'audit
1, record 4, French, constatation%20d%27audit
correct, see observation, feminine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
- constatation de l'auditeur 2, record 4, French, constatation%20de%20l%27auditeur
correct, see observation, feminine noun
- constatation 3, record 4, French, constatation
correct, feminine noun
- constatation du vérificateur 4, record 4, French, constatation%20du%20v%C3%A9rificateur
former designation, correct, see observation, feminine noun, Canada
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
Résultat de la recherche, de l’analyse et de la comparaison des faits. 4, record 4, French, - constatation%20d%27audit
Record number: 4, Textual support number: 1 CONT
Travailler de façon proactive à la responsabilisation de la direction renforce l’engagement du conseil à l’égard des mesures correctrices et montre à la haute direction qu’il est important de régler les problèmes révélés par les constatations de l’audit. Il peut arriver que la direction décide de ne pas prendre de mesures correctrices liées à une constatation d’audit. 5, record 4, French, - constatation%20d%27audit
Record number: 4, Textual support number: 1 OBS
constatation d’audit; constatation de l’auditeur; constatation; constatation du vérificateur : désignations habituellement utilisées au pluriel. 6, record 4, French, - constatation%20d%27audit
Record number: 4, Textual support number: 2 OBS
constatation du vérificateur : Le terme «vérificateur» 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 «auditeur». 6, record 4, French, - constatation%20d%27audit
Record number: 4, Textual support number: 3 OBS
constatation d’audit; constatation de l'auditeur : Le Bureau de la traduction du gouvernement du Canada recommande l'usage des termes «audit» et «auditeur» dans le domaine de la comptabilité(REC-13/2013-02). 6, record 4, French, - constatation%20d%27audit
Record 4, Key term(s)
- constatations d'audit
- constatations de l'auditeur
- constatations
- constatations du vérificateur
Record 4, Spanish
Record 4, Campo(s) temático(s)
- Verificación (Contabilidad)
- Contabilidad pública
Record 4, Main entry term, Spanish
- conclusiones del auditor
1, record 4, Spanish, conclusiones%20del%20auditor
correct, feminine noun, plural
Record 4, Abbreviations, Spanish
Record 4, Synonyms, Spanish
Record 4, Textual support, Spanish
Record number: 4, Textual support number: 1 CONT
El Comité tomó nota de las conclusiones del Auditor Interno, dimanantes del metanálisis realizado, sobre los principales riesgos operacionales, el carácter recurrente de las deficiencias constatadas en los controles internos y el inaceptable nivel de inobservancia de las normas y los procedimientos en varias áreas comunes. 1, record 4, Spanish, - conclusiones%20del%20auditor
Record 5 - internal organization data 2024-08-29
Record 5, English
Record 5, Subject field(s)
- Business and Administrative Documents
- Management Operations
- Auditing (Accounting)
Record 5, Main entry term, English
- internal audit charter
1, record 5, English, internal%20audit%20charter
correct
Record 5, Abbreviations, English
Record 5, Synonyms, English
- audit charter 2, record 5, English, audit%20charter
correct
Record 5, Textual support, English
Record number: 5, Textual support number: 1 DEF
... "a formal document that includes the internal audit function's mandate, organizational position, reporting relationships, scope of work, types of services, and other specifications." 3, record 5, English, - internal%20audit%20charter
Record number: 5, Textual support number: 1 CONT
An internal audit charter typically provides a general description of the scope of systems and practices to be subject to internal audits. Beyond this general description, expectations should be as clear as possible about the mission of internal audit—what it is supposed to do in respect of the systems and practices that it audits, and how it is supposed to benefit the organization. 2, record 5, English, - internal%20audit%20charter
Record 5, French
Record 5, Domaine(s)
- Écrits commerciaux et administratifs
- Opérations de la gestion
- Vérification (Comptabilité)
Record 5, Main entry term, French
- charte d'audit interne
1, record 5, French, charte%20d%27audit%20interne
correct, feminine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
- charte d'audit 2, record 5, French, charte%20d%27audit
correct, feminine noun
Record 5, Textual support, French
Record number: 5, Textual support number: 1 DEF
[...] document officiel qui précise la mission, les pouvoirs et les responsabilités de l’audit interne. 3, record 5, French, - charte%20d%27audit%20interne
Record number: 5, Textual support number: 1 CONT
La charte d’audit interne est le document [...] qui établit le cadre d’action, l'autorité et les responsabilités de la fonction d’audit interne au sein de l'institution. Elle définit les objectifs, le champ d’application et les principes directeurs de l'audit interne, tout en définissant les attentes de l'institution à l'égard du [bureau d’audit interne]. 4, record 5, French, - charte%20d%27audit%20interne
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 2024-08-28
Record 6, English
Record 6, Subject field(s)
- Management Control
- Auditing (Accounting)
- Government Accounting
Record 6, Main entry term, English
- audit criteria
1, record 6, English, audit%20criteria
correct, plural
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, Textual support, English
Record number: 6, Textual support number: 1 DEF
Reasonable standards against which management and financial control and reporting systems can be assessed ... 2, record 6, English, - audit%20criteria
Record number: 6, Textual support number: 1 CONT
Audit criteria represent the standards expected to be met by the organization being audited. Audit criteria are a key contributor to the strength of an audit ... Audit procedures focus on determining whether criteria are met or not met. Suitable criteria are clear, concise, relevant, reliable, neutral, understandable, and complete. 3, record 6, English, - audit%20criteria
Record 6, Key term(s)
- audit criterion
Record 6, French
Record 6, Domaine(s)
- Contrôle de gestion
- Vérification (Comptabilité)
- Comptabilité publique
Record 6, Main entry term, French
- critères d'audit
1, record 6, French, crit%C3%A8res%20d%27audit
correct, see observation, masculine noun, plural
Record 6, Abbreviations, French
Record 6, Synonyms, French
- critères de vérification 2, record 6, French, crit%C3%A8res%20de%20v%C3%A9rification
former designation, correct, see observation, masculine noun, plural, Canada
Record 6, Textual support, French
Record number: 6, Textual support number: 1 DEF
En audit d’optimisation des ressources, normes raisonnables de rendement et de contrôle qu’il est possible d’atteindre et au moyen desquelles l’auditeur peut déterminer si les systèmes et pratiques sont adéquats et si les activités sont menées de manière économique, efficiente et efficace. 3, record 6, French, - crit%C3%A8res%20d%27audit
Record number: 6, Textual support number: 1 OBS
critères 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». 4, record 6, French, - crit%C3%A8res%20d%27audit
Record number: 6, Textual support number: 2 OBS
critères 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). 4, record 6, French, - crit%C3%A8res%20d%27audit
Record 6, Key term(s)
- critère d'audit
- critère de vérification
Record 6, Spanish
Record 6, Campo(s) temático(s)
- Control de gestión
- Verificación (Contabilidad)
- Contabilidad pública
Record 6, Main entry term, Spanish
- criterios de auditoría
1, record 6, Spanish, criterios%20de%20auditor%C3%ADa
correct, masculine noun, plural
Record 6, Abbreviations, Spanish
Record 6, Synonyms, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 2024-08-28
Record 7, English
Record 7, Subject field(s)
- Auditing (Accounting)
- Management Control
Record 7, Main entry term, English
- audit committee
1, record 7, English, audit%20committee
correct
Record 7, Abbreviations, English
Record 7, Synonyms, English
Record 7, Textual support, English
Record number: 7, Textual support number: 1 DEF
An operating committee of [a] board of directors or other similar body charged with governance of an entity. 2, record 7, English, - audit%20committee
Record number: 7, Textual support number: 1 CONT
The audit committee has one of the most important roles in an organization. Be it a public company, private company or not-for-profit entity, many organizations must have, or may voluntarily create an audit committee. The audit committee has extensive responsibilities including but not limited to compliance and ethics. The audit committee typically handles the review of financial reporting, risk management and controls, audit activities and compliance activities. 3, record 7, English, - audit%20committee
Record 7, French
Record 7, Domaine(s)
- Vérification (Comptabilité)
- Contrôle de gestion
Record 7, Main entry term, French
- comité d'audit
1, record 7, French, comit%C3%A9%20d%27audit
correct, see observation, masculine noun
Record 7, Abbreviations, French
Record 7, Synonyms, French
- comité de vérification 2, record 7, French, comit%C3%A9%20de%20v%C3%A9rification
former designation, correct, see observation, masculine noun, Canada
Record 7, Textual support, French
Record number: 7, Textual support number: 1 OBS
comité 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 7, French, - comit%C3%A9%20d%27audit
Record number: 7, Textual support number: 2 OBS
comité 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 7, French, - comit%C3%A9%20d%27audit
Record 7, Spanish
Record 7, Textual support, Spanish
Record 8 - internal organization data 2024-08-28
Record 8, English
Record 8, Subject field(s)
- Auditing (Accounting)
- Government Accounting
Record 8, Main entry term, English
- audit entity
1, record 8, English, audit%20entity
correct
Record 8, Abbreviations, English
Record 8, Synonyms, English
- auditee 2, record 8, English, auditee
correct
Record 8, Textual support, English
Record 8, French
Record 8, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité publique
Record 8, Main entry term, French
- entité auditée
1, record 8, French, entit%C3%A9%20audit%C3%A9e
correct, see observation, feminine noun
Record 8, Abbreviations, French
Record 8, Synonyms, French
- entité à auditer 2, record 8, French, entit%C3%A9%20%C3%A0%20auditer
correct, see observation, feminine noun
- entité faisant l'objet de l'audit 2, record 8, French, entit%C3%A9%20faisant%20l%27objet%20de%20l%27audit
correct, see observation, feminine noun
- entité vérifiée 2, record 8, French, entit%C3%A9%20v%C3%A9rifi%C3%A9e
former designation, correct, see observation, feminine noun, Canada
- entité à vérifier 3, record 8, French, entit%C3%A9%20%C3%A0%20v%C3%A9rifier
former designation, correct, see observation, feminine noun, Canada
- entité faisant l'objet de la vérification 2, record 8, French, entit%C3%A9%20faisant%20l%27objet%20de%20la%20v%C3%A9rification
former designation, correct, see observation, feminine noun, Canada
Record 8, Textual support, French
Record number: 8, Textual support number: 1 DEF
Ministère ou autre organisme public, ou subdivision d’un tel ministère ou organisme, sur lequel porte la mission d’audit. 2, record 8, French, - entit%C3%A9%20audit%C3%A9e
Record number: 8, Textual support number: 1 OBS
entité vérifiée; entité à vérifier; entité faisant l’objet de la vérification : Les termes «vérifier» et «vérification» ont été en usage dans les normes canadiennes jusqu’en décembre 2010, date à laquelle un consensus international a entériné l’emploi des désignations «auditer» et «audit». 4, record 8, French, - entit%C3%A9%20audit%C3%A9e
Record number: 8, Textual support number: 2 OBS
entité auditée; entité à auditer; entité faisant l'objet de l'audit : Le Bureau de la traduction du gouvernement du Canada recommande l'usage des termes «auditer» et «audit» dans le domaine de la comptabilité(REC-13/2013-02). 4, record 8, French, - entit%C3%A9%20audit%C3%A9e
Record 8, Spanish
Record 8, Campo(s) temático(s)
- Verificación (Contabilidad)
- Contabilidad pública
Record 8, Main entry term, Spanish
- entidad fiscalizada
1, record 8, Spanish, entidad%20fiscalizada
correct, feminine noun
Record 8, Abbreviations, Spanish
Record 8, Synonyms, Spanish
Record 8, Textual support, Spanish
Record 9 - internal organization data 2024-08-28
Record 9, English
Record 9, Subject field(s)
- Auditing (Accounting)
Record 9, Main entry term, English
- audit opinion
1, record 9, English, audit%20opinion
correct
Record 9, Abbreviations, English
Record 9, Synonyms, English
- auditor's opinion 2, record 9, English, auditor%27s%20opinion
correct
Record 9, Textual support, English
Record number: 9, Textual support number: 1 DEF
The conclusion reached [by an auditor] on whether or not the financial statements are presented fairly in all material respects in accordance with the applicable financial reporting framework. 3, record 9, English, - audit%20opinion
Record 9, French
Record 9, Domaine(s)
- Vérification (Comptabilité)
Record 9, Main entry term, French
- opinion d'audit
1, record 9, French, opinion%20d%27audit
correct, see observation, feminine noun
Record 9, Abbreviations, French
Record 9, Synonyms, French
- opinion de l'auditeur 2, record 9, French, opinion%20de%20l%27auditeur
correct, see observation, feminine noun
- opinion du commissaire aux comptes 3, record 9, French, opinion%20du%20commissaire%20aux%20comptes
correct, feminine noun, France
- opinion du commissaire 4, record 9, French, opinion%20du%20commissaire
correct, feminine noun, Belgium
- opinion du réviseur d'entreprises 5, record 9, French, opinion%20du%20r%C3%A9viseur%20d%27entreprises
correct, feminine noun, Belgium
- opinion du vérificateur 6, record 9, French, opinion%20du%20v%C3%A9rificateur
former designation, correct, see observation, feminine noun, Canada
Record 9, Textual support, French
Record number: 9, Textual support number: 1 DEF
[Conclusion] exprimée par l’auditeur qui indique s’il conclut ou non que les états financiers ont été préparés, dans tous leurs aspects significatifs, conformément au référentiel d’information financière applicable. 7, record 9, French, - opinion%20d%27audit
Record number: 9, Textual support number: 1 OBS
opinion du vérificateur : Le terme «vérificateur» 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 «auditeur». 8, record 9, French, - opinion%20d%27audit
Record number: 9, Textual support number: 2 OBS
opinion d’audit; opinion de l'auditeur : Le Bureau de la traduction du gouvernement du Canada recommande l'usage des termes «audit» et «auditeur» dans le domaine de la comptabilité(REC-13/2013-02). 9, record 9, French, - opinion%20d%27audit
Record 9, Spanish
Record 9, Campo(s) temático(s)
- Verificación (Contabilidad)
Record 9, Main entry term, Spanish
- opinión del auditor
1, record 9, Spanish, opini%C3%B3n%20del%20auditor
correct, masculine noun
Record 9, Abbreviations, Spanish
Record 9, Synonyms, Spanish
- opinión del fiscalizador 1, record 9, Spanish, opini%C3%B3n%20del%20fiscalizador
correct, see observation, masculine noun
- opinión del revisor 1, record 9, Spanish, opini%C3%B3n%20del%20revisor
correct, masculine noun
- opinión del controlador 1, record 9, Spanish, opini%C3%B3n%20del%20controlador
correct, masculine noun
- opinión del censor de cuentas 1, record 9, Spanish, opini%C3%B3n%20del%20censor%20de%20cuentas
correct, masculine noun
Record 9, Textual support, Spanish
Record number: 9, Textual support number: 1 OBS
opinión del fiscalizador: este término se emplea en el campo de la contabilidad pública. 2, record 9, Spanish, - opini%C3%B3n%20del%20auditor
Record 10 - internal organization data 2024-08-28
Record 10, English
Record 10, Subject field(s)
- Auditing (Accounting)
Record 10, Main entry term, English
- audit effectiveness
1, record 10, English, audit%20effectiveness
correct
Record 10, Abbreviations, English
Record 10, Synonyms, English
- effectiveness of the audit 2, record 10, English, effectiveness%20of%20the%20audit
correct
Record 10, Textual support, English
Record 10, French
Record 10, Domaine(s)
- Vérification (Comptabilité)
Record 10, Main entry term, French
- efficacité de l'audit
1, record 10, French, efficacit%C3%A9%20de%20l%27audit
correct, see observation, feminine noun
Record 10, Abbreviations, French
Record 10, Synonyms, French
- efficacité de la révision 1, record 10, French, efficacit%C3%A9%20de%20la%20r%C3%A9vision
correct, feminine noun, Belgium
- efficacité de la vérification 1, record 10, French, efficacit%C3%A9%20de%20la%20v%C3%A9rification
former designation, correct, see observation, feminine noun, Canada
Record 10, Textual support, French
Record number: 10, Textual support number: 1 DEF
Caractéristique d’une mission d’audit à l’issue de laquelle les objectifs poursuivis ont été atteints. 1, record 10, French, - efficacit%C3%A9%20de%20l%27audit
Record number: 10, Textual support number: 1 CONT
Par l’utilisation de techniques analytiques, les équipes d’audit interne peuvent accroître la valeur produite en réduisant les coûts, tout en élargissant l’étendue de l’audit et en mettant davantage l’accent sur les risques. Ce faisant, on améliore considérablement l’efficacité de l’audit. 2, record 10, French, - efficacit%C3%A9%20de%20l%27audit
Record number: 10, Textual support number: 1 OBS
efficacité de la 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 10, French, - efficacit%C3%A9%20de%20l%27audit
Record number: 10, Textual support number: 2 OBS
efficacité de l'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 10, French, - efficacit%C3%A9%20de%20l%27audit
Record 10, Spanish
Record 10, Textual support, Spanish
Record 11 - internal organization data 2024-08-19
Record 11, English
Record 11, Subject field(s)
- Auditing (Accounting)
Record 11, Main entry term, English
- audit file
1, record 11, English, audit%20file
correct
Record 11, Abbreviations, English
Record 11, Synonyms, English
Record 11, Textual support, English
Record number: 11, Textual support number: 1 DEF
One or more folders or other storage media, in physical or electronic form, containing the records that comprise the audit documentation for a specific engagement. 2, record 11, English, - audit%20file
Record number: 11, Textual support number: 1 CONT
Regarding storing extracted data in audit files, the audit firm should ... restrict physical access to the auditor's hardware containing the audit documentation (including the client's data) and restrict remote access to authorized users only. 3, record 11, English, - audit%20file
Record number: 11, Textual support number: 1 OBS
audit file: designation usually used in the plural. 4, record 11, English, - audit%20file
Record 11, Key term(s)
- audit files
Record 11, French
Record 11, Domaine(s)
- Vérification (Comptabilité)
Record 11, Main entry term, French
- dossier d'audit
1, record 11, French, dossier%20d%27audit
correct, see observation, masculine noun
Record 11, Abbreviations, French
Record 11, Synonyms, French
- dossier de contrôle 2, record 11, French, dossier%20de%20contr%C3%B4le
correct, masculine noun, Belgium
- dossier de vérification 2, record 11, French, dossier%20de%20v%C3%A9rification
former designation, correct, see observation, masculine noun, Canada
Record 11, Textual support, French
Record number: 11, Textual support number: 1 DEF
Le ou les fichiers ou autres supports d’information, physiques ou électroniques, contenant les documents qui constituent la documentation relative à une mission d’audit donnée. 3, record 11, French, - dossier%20d%27audit
Record number: 11, Textual support number: 1 CONT
En ce qui concerne le stockage des données extraites des dossiers d’audit, le cabinet doit [...] restreindre l’accès physique au matériel informatique des auditeurs, qui contient la documentation de l’audit (notamment les données du client), et restreindre l’accès à distance aux seuls utilisateurs autorisés. 4, record 11, French, - dossier%20d%27audit
Record number: 11, Textual support number: 1 OBS
dossier d’audit; dossier de vérification; dossier de contrôle : désignations habituellement utilisées au pluriel. 5, record 11, French, - dossier%20d%27audit
Record number: 11, Textual support number: 2 OBS
dossier 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». 5, record 11, French, - dossier%20d%27audit
Record number: 11, Textual support number: 3 OBS
dossier 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). 5, record 11, French, - dossier%20d%27audit
Record 11, Key term(s)
- dossiers d'audit
- dossiers de contrôle
- dossiers de vérification
Record 11, Spanish
Record 11, Textual support, Spanish
Record 12 - internal organization data 2024-08-19
Record 12, English
Record 12, Subject field(s)
- Auditing (Accounting)
Record 12, Main entry term, English
- audit approach
1, record 12, English, audit%20approach
correct
Record 12, Abbreviations, English
Record 12, Synonyms, English
- audit strategy 2, record 12, English, audit%20strategy
correct
- auditor's approach 3, record 12, English, auditor%27s%20approach
correct
Record 12, Textual support, English
Record number: 12, Textual support number: 1 CONT
An audit approach refers to the overall strategy and methodology that an auditor adopts to conduct an audit effectively and efficiently. It involves the planning, execution, and conclusion of an audit to gather sufficient, appropriate evidence to form an opinion on the financial statements' fairness and compliance with relevant accounting standards. 4, record 12, English, - audit%20approach
Record 12, French
Record 12, Domaine(s)
- Vérification (Comptabilité)
Record 12, Main entry term, French
- stratégie d'audit
1, record 12, French, strat%C3%A9gie%20d%27audit
correct, see observation, feminine noun
Record 12, Abbreviations, French
Record 12, Synonyms, French
- approche d'audit 2, record 12, French, approche%20d%27audit
correct, see observation, feminine noun
- stratégie de l'auditeur 3, record 12, French, strat%C3%A9gie%20de%20l%27auditeur
correct, see observation, feminine noun
- stratégie de révision 4, record 12, French, strat%C3%A9gie%20de%20r%C3%A9vision
correct, feminine noun, Belgium
- stratégie de vérification 4, record 12, French, strat%C3%A9gie%20de%20v%C3%A9rification
former designation, correct, see observation, feminine noun, Canada
- stratégie du vérificateur 4, record 12, French, strat%C3%A9gie%20du%20v%C3%A9rificateur
former designation, correct, see observation, feminine noun, Canada
Record 12, Textual support, French
Record number: 12, Textual support number: 1 DEF
Orientation prise par l’auditeur dans son plan de mission en décidant d’effectuer des tests des contrôles internes [...] ou de ne pas le faire [...] 4, record 12, French, - strat%C3%A9gie%20d%27audit
Record number: 12, Textual support number: 1 OBS
Selon la stratégie adoptée, l’auditeur détermine la nature, l’étendue et le calendrier d’application des contrôles requis. 4, record 12, French, - strat%C3%A9gie%20d%27audit
Record number: 12, Textual support number: 2 OBS
stratégie de vérification; stratégie du vérificateur : Les termes «vérification» et «vérificateur» ont été en usage dans les normes canadiennes jusqu’en décembre 2010, date à laquelle un consensus international a entériné l’emploi des désignations «audit» et «auditeur». 5, record 12, French, - strat%C3%A9gie%20d%27audit
Record number: 12, Textual support number: 3 OBS
stratégie d’audit; approche d’audit; stratégie de l'auditeur : 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). 5, record 12, French, - strat%C3%A9gie%20d%27audit
Record 12, Spanish
Record 12, Campo(s) temático(s)
- Verificación (Contabilidad)
Record 12, Main entry term, Spanish
- enfoque de la auditoría
1, record 12, Spanish, enfoque%20de%20la%20auditor%C3%ADa
masculine noun
Record 12, Abbreviations, Spanish
Record 12, Synonyms, Spanish
- enfoque del control 1, record 12, Spanish, enfoque%20del%20control
masculine noun
- enfoque de la fiscalización 1, record 12, Spanish, enfoque%20de%20la%20fiscalizaci%C3%B3n
see observation, masculine noun
Record 12, Textual support, Spanish
Record number: 12, Textual support number: 1 OBS
enfoque de la fiscalización: este término se emplea en el campo de la contabilidad pública. 2, record 12, Spanish, - enfoque%20de%20la%20auditor%C3%ADa
Record 13 - internal organization data 2024-08-15
Record 13, English
Record 13, Subject field(s)
- Auditing (Accounting)
Record 13, Main entry term, English
- audit adjustment
1, record 13, English, audit%20adjustment
correct
Record 13, Abbreviations, English
Record 13, Synonyms, English
Record 13, Textual support, English
Record number: 13, 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 13, English, - audit%20adjustment
Record 13, French
Record 13, Domaine(s)
- Vérification (Comptabilité)
Record 13, Main entry term, French
- ajustement d'audit
1, record 13, French, ajustement%20d%27audit
correct, see observation, masculine noun
Record 13, Abbreviations, French
Record 13, Synonyms, French
- ajustement de vérification 2, record 13, French, ajustement%20de%20v%C3%A9rification
former designation, correct, see observation, masculine noun, Canada
Record 13, Textual support, French
Record number: 13, 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 13, French, - ajustement%20d%27audit
Record number: 13, 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 13, French, - ajustement%20d%27audit
Record 13, Spanish
Record 13, Textual support, Spanish
Record 14 - internal organization data 2024-08-15
Record 14, English
Record 14, Subject field(s)
- Auditing (Accounting)
Record 14, Main entry term, English
- joint audit
1, record 14, English, joint%20audit
correct
Record 14, Abbreviations, English
Record 14, Synonyms, English
Record 14, Textual support, English
Record number: 14, Textual support number: 1 CONT
In joint audits, two (or more) audit firms are appointed to share responsibility for a single audit engagement and to produce a single audit report. 2, record 14, English, - joint%20audit
Record 14, French
Record 14, Domaine(s)
- Vérification (Comptabilité)
Record 14, Main entry term, French
- audit conjoint
1, record 14, French, audit%20conjoint
correct, see observation, masculine noun
Record 14, Abbreviations, French
Record 14, Synonyms, French
- co-commissariat 2, record 14, French, co%2Dcommissariat
correct, masculine noun, Belgium, France
- révision en collège 2, record 14, French, r%C3%A9vision%20en%20coll%C3%A8ge
correct, feminine noun, Belgium
- covérification 2, record 14, French, cov%C3%A9rification
former designation, correct, see observation, feminine noun, Canada
- vérification conjointe 2, record 14, French, v%C3%A9rification%20conjointe
former designation, correct, see observation, feminine noun, Canada
Record 14, Textual support, French
Record number: 14, Textual support number: 1 CONT
Dans des missions distinctes, chaque auditeur doit être en mesure d’exprimer une opinion sur l’ensemble de la mission d’audit et en assumer l’entière responsabilité, y compris pour les travaux réalisés par d’autres (ce qui inclut un autre auditeur). Dans un audit conjoint, ces responsabilités sont assumées conjointement par les co-auditeurs. 3, record 14, French, - audit%20conjoint
Record number: 14, Textual support number: 1 OBS
covérification; vérification conjointe : 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». 4, record 14, French, - audit%20conjoint
Record number: 14, Textual support number: 2 OBS
audit conjoint : 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). 4, record 14, French, - audit%20conjoint
Record 14, Spanish
Record 14, Textual support, Spanish
Record 15 - internal organization data 2024-07-31
Record 15, English
Record 15, Subject field(s)
- Auditing (Accounting)
Record 15, Main entry term, English
- initial audit engagement
1, record 15, English, initial%20audit%20engagement
correct
Record 15, Abbreviations, English
Record 15, Synonyms, English
- first audit engagement 2, record 15, English, first%20audit%20engagement
correct
- initial audit 3, record 15, English, initial%20audit
correct
Record 15, Textual support, English
Record number: 15, Textual support number: 1 CONT
[An] initial audit engagement [is] an engagement in which either: (i) The financial statements for the prior period were not audited; or (ii) The financial statements for the prior period were audited by a predecessor auditor. 4, record 15, English, - initial%20audit%20engagement
Record 15, French
Record 15, Domaine(s)
- Vérification (Comptabilité)
Record 15, Main entry term, French
- audit initial
1, record 15, French, audit%20initial
correct, see observation, masculine noun
Record 15, Abbreviations, French
Record 15, Synonyms, French
- premier audit 2, record 15, French, premier%20audit
correct, see observation, masculine noun
- première mission d'audit 3, record 15, French, premi%C3%A8re%20mission%20d%27audit
correct, see observation, feminine noun
- révision initiale 2, record 15, French, r%C3%A9vision%20initiale
correct, feminine noun, Belgium
- première révision 2, record 15, French, premi%C3%A8re%20r%C3%A9vision
correct, feminine noun, Belgium
- première vérification 2, record 15, French, premi%C3%A8re%20v%C3%A9rification
former designation, correct, see observation, feminine noun, Canada
- vérification initiale 2, record 15, French, v%C3%A9rification%20initiale
former designation, correct, see observation, feminine noun, Canada
Record 15, Textual support, French
Record number: 15, Textual support number: 1 CONT
[Un] audit initial [est un] audit réalisé dans l’un ou l’autre des cas suivants : i) les états financiers de la période précédente n’ont pas fait l’objet d’un audit; ii) les états financiers de la période précédente ont été audités par un autre auditeur (le «prédécesseur»). 4, record 15, French, - audit%20initial
Record number: 15, Textual support number: 1 OBS
audit initial; premier audit; première mission 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). 5, record 15, French, - audit%20initial
Record number: 15, Textual support number: 2 OBS
première vérification; vérification initiale : 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». 5, record 15, French, - audit%20initial
Record 15, Spanish
Record 15, Textual support, Spanish
Record 16 - internal organization data 2024-07-22
Record 16, English
Record 16, Subject field(s)
- Occupation Names (General)
- Auditing (Accounting)
Record 16, Main entry term, English
- audit director
1, record 16, English, audit%20director
correct
Record 16, Abbreviations, English
Record 16, Synonyms, English
Record 16, Textual support, English
Record number: 16, Textual support number: 1 CONT
... the audit team is required to document the advice received and its disposition. ... The audit director, in consultation with the engagement leader, ensures that appropriate action is taken. 2, record 16, English, - audit%20director
Record 16, French
Record 16, Domaine(s)
- Désignations des emplois (Généralités)
- Vérification (Comptabilité)
Record 16, Main entry term, French
- directeur de l'audit
1, record 16, French, directeur%20de%20l%27audit
correct, see observation, masculine noun
Record 16, Abbreviations, French
Record 16, Synonyms, French
- directrice de l'audit 2, record 16, French, directrice%20de%20l%27audit
correct, see observation, feminine noun
- directeur responsable de l'audit 3, record 16, French, directeur%20responsable%20de%20l%27audit
correct, see observation, masculine noun
- directrice responsable de l'audit 2, record 16, French, directrice%20responsable%20de%20l%27audit
correct, see observation, feminine noun
- directeur de la vérification 4, record 16, French, directeur%20de%20la%20v%C3%A9rification
former designation, correct, see observation, masculine noun, Canada
- directrice de la vérification 2, record 16, French, directrice%20de%20la%20v%C3%A9rification
former designation, correct, see observation, feminine noun, Canada
- directeur responsable de la vérification 4, record 16, French, directeur%20responsable%20de%20la%20v%C3%A9rification
former designation, correct, see observation, masculine noun, Canada
- directrice responsable de la vérification 2, record 16, French, directrice%20responsable%20de%20la%20v%C3%A9rification
former designation, correct, see observation, feminine noun, Canada
Record 16, Textual support, French
Record number: 16, Textual support number: 1 CONT
[...] l’équipe d’audit est tenue de documenter les conseils reçus et la façon dont ils ont été pris en compte. [...] Le directeur de l’audit, en consultation avec le responsable de la mission, s’assure que les mesures appropriées sont prises à cet égard. 1, record 16, French, - directeur%20de%20l%27audit
Record number: 16, Textual support number: 1 OBS
directeur de la vérification; directrice de la vérification; directeur responsable de la vérification; directrice responsable de la 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». 5, record 16, French, - directeur%20de%20l%27audit
Record number: 16, Textual support number: 2 OBS
directeur de l'audit; directrice de l'audit; directeur responsable de l'audit; directrice responsable de l'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). 5, record 16, French, - directeur%20de%20l%27audit
Record 16, Spanish
Record 16, Textual support, Spanish
Record 17 - internal organization data 2024-07-22
Record 17, English
Record 17, Subject field(s)
- Auditing (Accounting)
Record 17, Main entry term, English
- audit system
1, record 17, English, audit%20system
correct
Record 17, Abbreviations, English
Record 17, Synonyms, English
Record 17, Textual support, English
Record number: 17, Textual support number: 1 CONT
Independent audits of public company financial statements are a cornerstone of the global financial system. [The journal examines the various root causes of poor audit quality and proposes several possible solutions to determine what] can be done to reform the audit system. 2, record 17, English, - audit%20system
Record 17, French
Record 17, Domaine(s)
- Vérification (Comptabilité)
Record 17, Main entry term, French
- système d'audit
1, record 17, French, syst%C3%A8me%20d%27audit
correct, see observation, masculine noun
Record 17, Abbreviations, French
Record 17, Synonyms, French
- système de vérification 2, record 17, French, syst%C3%A8me%20de%20v%C3%A9rification
former designation, correct, see observation, masculine noun, Canada
Record 17, Textual support, French
Record number: 17, Textual support number: 1 OBS
système 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 17, French, - syst%C3%A8me%20d%27audit
Record number: 17, Textual support number: 2 OBS
système 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 17, French, - syst%C3%A8me%20d%27audit
Record 17, Spanish
Record 17, Textual support, Spanish
Record 18 - internal organization data 2024-07-22
Record 18, English
Record 18, Subject field(s)
- Occupation Names (General)
- Auditing (Accounting)
Record 18, Main entry term, English
- audit manager
1, record 18, English, audit%20manager
correct
Record 18, Abbreviations, English
Record 18, Synonyms, English
Record 18, Textual support, English
Record number: 18, Textual support number: 1 CONT
An audit manager will manage and deliver audit engagements from planning through to completion. The role will require proficiency in relevant accounting standards, as well as extensive audit experience. 2, record 18, English, - audit%20manager
Record 18, French
Record 18, Domaine(s)
- Désignations des emplois (Généralités)
- Vérification (Comptabilité)
Record 18, Main entry term, French
- gestionnaire de l'audit
1, record 18, French, gestionnaire%20de%20l%27audit
correct, see observation, masculine and feminine noun
Record 18, Abbreviations, French
Record 18, Synonyms, French
- gestionnaire de la vérification 2, record 18, French, gestionnaire%20de%20la%20v%C3%A9rification
former designation, correct, see observation, masculine and feminine noun, Canada
Record 18, Textual support, French
Record number: 18, Textual support number: 1 OBS
gestionnaire de la 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 18, French, - gestionnaire%20de%20l%27audit
Record number: 18, Textual support number: 2 OBS
gestionnaire de l'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 18, French, - gestionnaire%20de%20l%27audit
Record 18, Spanish
Record 18, Textual support, Spanish
Record 19 - internal organization data 2024-07-22
Record 19, English
Record 19, Subject field(s)
- Auditing (Accounting)
Record 19, Main entry term, English
- audit difference
1, record 19, English, audit%20difference
correct
Record 19, Abbreviations, English
Record 19, Synonyms, English
Record 19, Textual support, English
Record number: 19, Textual support number: 1 CONT
During their annual financial statement audits, auditors often identify audit differences (potential misstatements) in the financial statements. For example, an auditor may detect revenue that was recognized prematurely by a company. ... If the difference is deemed material by the auditor, the auditor presents the audit adjustment that would correct for the audit difference to the company's financial executives. 1, record 19, English, - audit%20difference
Record 19, French
Record 19, Domaine(s)
- Vérification (Comptabilité)
Record 19, Main entry term, French
- écart d'audit
1, record 19, French, %C3%A9cart%20d%27audit
correct, see observation, masculine noun
Record 19, Abbreviations, French
Record 19, Synonyms, French
- écart relevé au cours de l'audit 2, record 19, French, %C3%A9cart%20relev%C3%A9%20au%20cours%20de%20l%27audit
correct, see observation, masculine noun
- écart relevé au cours de la vérification 3, record 19, French, %C3%A9cart%20relev%C3%A9%20au%20cours%20de%20la%20v%C3%A9rification
former designation, correct, see observation, masculine noun, Canada
Record 19, Textual support, French
Record number: 19, Textual support number: 1 CONT
En cas d’écarts relevés au cours de l’audit, l’auditeur transmet les fiches d’écarts à la fin de l’audit. À compter de la date de notification des écarts, le prestataire de service de formation dispose d’un délai [...] pour proposer des actions correctives. 2, record 19, French, - %C3%A9cart%20d%27audit
Record number: 19, Textual support number: 1 OBS
écart relevé au cours de la 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». 4, record 19, French, - %C3%A9cart%20d%27audit
Record number: 19, Textual support number: 2 OBS
écart d’audit; écart relevé au cours de l'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). 4, record 19, French, - %C3%A9cart%20d%27audit
Record 19, Spanish
Record 19, Textual support, Spanish
Record 20 - internal organization data 2024-07-22
Record 20, English
Record 20, Subject field(s)
- Management Control
- Government Accounting
Record 20, Main entry term, English
- audit selection system
1, record 20, English, audit%20selection%20system
correct
Record 20, Abbreviations, English
Record 20, Synonyms, English
Record 20, Textual support, English
Record number: 20, Textual support number: 1 CONT
The audit selection system was redesigned as a computerized risk assessment system to identify non-compliance and to estimate the associated revenue risks. 2, record 20, English, - audit%20selection%20system
Record 20, French
Record 20, Domaine(s)
- Contrôle de gestion
- Comptabilité publique
Record 20, Main entry term, French
- système de sélection des audits
1, record 20, French, syst%C3%A8me%20de%20s%C3%A9lection%20des%20audits
correct, see observation, masculine noun
Record 20, Abbreviations, French
Record 20, Synonyms, French
- système de sélection des vérifications 2, record 20, French, syst%C3%A8me%20de%20s%C3%A9lection%20des%20v%C3%A9rifications
former designation, correct, see observation, masculine noun, Canada
Record 20, Textual support, French
Record number: 20, Textual support number: 1 OBS
système de sélection des vérifications : 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 20, French, - syst%C3%A8me%20de%20s%C3%A9lection%20des%20audits
Record number: 20, Textual support number: 2 OBS
système de sélection des audits : 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 20, French, - syst%C3%A8me%20de%20s%C3%A9lection%20des%20audits
Record 20, Spanish
Record 20, Textual support, Spanish
Record 21 - internal organization data 2024-07-22
Record 21, English
Record 21, Subject field(s)
- Auditing (Accounting)
Record 21, Main entry term, English
- audit efficiency
1, record 21, English, audit%20efficiency
correct
Record 21, Abbreviations, English
Record 21, Synonyms, English
- efficiency of the audit 2, record 21, English, efficiency%20of%20the%20audit
correct
Record 21, Textual support, English
Record number: 21, Textual support number: 1 CONT
In order for audit efficiency to increase, either time spent on the audit or costs of the audit need to decrease. 2, record 21, English, - audit%20efficiency
Record 21, French
Record 21, Domaine(s)
- Vérification (Comptabilité)
Record 21, Main entry term, French
- efficience de l'audit
1, record 21, French, efficience%20de%20l%27audit
correct, see observation, feminine noun
Record 21, Abbreviations, French
Record 21, Synonyms, French
- efficience de la révision 2, record 21, French, efficience%20de%20la%20r%C3%A9vision
correct, feminine noun, Belgium
- efficience de la vérification 2, record 21, French, efficience%20de%20la%20v%C3%A9rification
former designation, correct, see observation, feminine noun, Canada
Record 21, Textual support, French
Record number: 21, Textual support number: 1 DEF
Caractéristique d’une mission d’audit dans laquelle le professionnel comptable a maximisé le rapport entre les résultats obtenus et les moyens mis en œuvre pour obtenir ces résultats. 2, record 21, French, - efficience%20de%20l%27audit
Record number: 21, Textual support number: 1 OBS
efficience de la 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 21, French, - efficience%20de%20l%27audit
Record number: 21, Textual support number: 2 OBS
efficience de l'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 21, French, - efficience%20de%20l%27audit
Record 21, Spanish
Record 21, Textual support, Spanish
Record 22 - internal organization data 2024-07-22
Record 22, English
Record 22, Subject field(s)
- Auditing (Accounting)
Record 22, Main entry term, English
- audit engagement
1, record 22, English, audit%20engagement
correct
Record 22, Abbreviations, English
Record 22, Synonyms, English
- examination engagement 2, record 22, English, examination%20engagement
correct, United States
Record 22, Textual support, English
Record number: 22, Textual support number: 1 CONT
An audit engagement provides reasonable assurance that the financial statements and other information are free from material misstatement. 3, record 22, English, - audit%20engagement
Record 22, French
Record 22, Domaine(s)
- Vérification (Comptabilité)
Record 22, Main entry term, French
- mission d'audit
1, record 22, French, mission%20d%27audit
correct, see observation, feminine noun
Record 22, Abbreviations, French
Record 22, Synonyms, French
- mission de révision 2, record 22, French, mission%20de%20r%C3%A9vision
correct, feminine noun, Belgium
- mission de vérification 3, record 22, French, mission%20de%20v%C3%A9rification
former designation, correct, see observation, feminine noun, Canada
Record 22, Textual support, French
Record number: 22, Textual support number: 1 CONT
La mission d’audit fournit une assurance raisonnable que les états financiers ou autres informations ne comportent pas d’anomalies significatives. 4, record 22, French, - mission%20d%27audit
Record number: 22, Textual support number: 1 OBS
mission 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». 5, record 22, French, - mission%20d%27audit
Record number: 22, Textual support number: 2 OBS
mission 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). 5, record 22, French, - mission%20d%27audit
Record 22, Spanish
Record 22, Textual support, Spanish
Record 23 - internal organization data 2024-07-19
Record 23, English
Record 23, Subject field(s)
- Auditing (Accounting)
Record 23, Main entry term, English
- audit firm
1, record 23, English, audit%20firm
correct
Record 23, Abbreviations, English
Record 23, Synonyms, English
Record 23, Textual support, English
Record 23, French
Record 23, Domaine(s)
- Vérification (Comptabilité)
Record 23, Main entry term, French
- cabinet d'audit
1, record 23, French, cabinet%20d%27audit
correct, see observation, masculine noun
Record 23, Abbreviations, French
Record 23, Synonyms, French
- cabinet de vérification 2, record 23, French, cabinet%20de%20v%C3%A9rification
former designation, correct, see observation, masculine noun, Canada
Record 23, Textual support, French
Record number: 23, Textual support number: 1 CONT
Un cabinet d’audit désigne un cabinet conseil qui dispose d’une expertise reconnue dans le domaine d’audit. Une telle entreprise, qui se compose généralement d’une équipe pluridisciplinaire, propose un service très complet comprenant d’autres prestations comme la fiscalité, le droit et bien plus encore. 3, record 23, French, - cabinet%20d%27audit
Record number: 23, Textual support number: 1 OBS
cabinet 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 du mot «audit». 4, record 23, French, - cabinet%20d%27audit
Record number: 23, Textual support number: 2 OBS
cabinet 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). 4, record 23, French, - cabinet%20d%27audit
Record 23, Spanish
Record 23, Textual support, Spanish
Record 24 - internal organization data 2024-07-12
Record 24, English
Record 24, Subject field(s)
- Management Control
- Auditing (Accounting)
- Government Contracts
Record 24, Main entry term, English
- independent internal audit function
1, record 24, English, independent%20internal%20audit%20function
correct
Record 24, Abbreviations, English
Record 24, Synonyms, English
Record 24, Textual support, English
Record number: 24, Textual support number: 1 CONT
An effective and efficient independent internal audit function constitutes the third line of defense of the governance framework, providing the financial institution with independent, objective assurance and consulting services designed to add value and improve the organization's operations. 2, record 24, English, - independent%20internal%20audit%20function
Record 24, French
Record 24, Domaine(s)
- Contrôle de gestion
- Vérification (Comptabilité)
- Marchés publics
Record 24, Main entry term, French
- fonction d'audit interne indépendante
1, record 24, French, fonction%20d%27audit%20interne%20ind%C3%A9pendante
correct, feminine noun
Record 24, Abbreviations, French
Record 24, Synonyms, French
- fonction indépendante d'audit interne 2, record 24, French, fonction%20ind%C3%A9pendante%20d%27audit%20interne
correct, feminine noun
- fonction de vérification interne indépendante 3, record 24, French, fonction%20de%20v%C3%A9rification%20interne%20ind%C3%A9pendante
correct, feminine noun
- fonction indépendante de vérification interne 4, record 24, French, fonction%20ind%C3%A9pendante%20de%20v%C3%A9rification%20interne
correct, feminine noun
Record 24, Textual support, French
Record number: 24, Textual support number: 1 CONT
Une fonction indépendante d’audit interne efficace et efficiente constitue la troisième ligne de défense du cadre de gouvernance dans la mesure où elle donne à l’institution financière une assurance quant au degré de maîtrise de ses opérations, lui apporte ses conseils pour renforcer leur efficacité et contribuer à créer de la valeur ajoutée. 2, record 24, French, - fonction%20d%27audit%20interne%20ind%C3%A9pendante
Record number: 24, Textual support number: 1 OBS
fonction d’audit interne indépendante; fonction indépendante d’audit interne : 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). 5, record 24, French, - fonction%20d%27audit%20interne%20ind%C3%A9pendante
Record 24, Spanish
Record 24, Textual support, Spanish
Record 25 - internal organization data 2024-05-27
Record 25, English
Record 25, Subject field(s)
- Federal Government Bodies and Committees (Canadian)
- Auditing (Accounting)
Record 25, Main entry term, English
- Internal Audit Sector
1, record 25, English, Internal%20Audit%20Sector
correct
Record 25, Abbreviations, English
Record 25, Synonyms, English
Record 25, Textual support, English
Record number: 25, Textual support number: 1 OBS
The Internal Audit Sector of the Office of the Comptroller General of Canada is responsible for the Policy on Internal Audit and the health of the federal government internal audit community. ... The Internal Audit Sector has the following areas of responsibility: policy and professional practices; internal audit community development and engagement; and audit operations. 1, record 25, English, - Internal%20Audit%20Sector
Record 25, French
Record 25, Domaine(s)
- Organismes et comités fédéraux (Gouvernement canadien)
- Vérification (Comptabilité)
Record 25, Main entry term, French
- Secteur de l'audit interne
1, record 25, French, Secteur%20de%20l%27audit%20interne
correct, masculine noun
Record 25, Abbreviations, French
Record 25, Synonyms, French
Record 25, Textual support, French
Record number: 25, Textual support number: 1 OBS
Le Secteur de l'audit interne du Bureau du contrôleur général du Canada est responsable de la Politique sur l'audit interne et du bon fonctionnement de la collectivité de l'audit interne du gouvernement fédéral. [...] Le Secteur de l'audit interne comprend les domaines de responsabilités suivants : les politiques et collectivités, notamment le perfectionnement et l'engagement de la collectivité de l'audit interne; les opérations d’audit. 1, record 25, French, - Secteur%20de%20l%27audit%20interne
Record 25, Spanish
Record 25, Textual support, Spanish
Record 26 - internal organization data 2024-05-22
Record 26, English
Record 26, Subject field(s)
- Business and Administrative Documents
- Auditing (Accounting)
- Government Contracts
Record 26, Main entry term, English
- departmental audit report
1, record 26, English, departmental%20audit%20report
correct
Record 26, Abbreviations, English
Record 26, Synonyms, English
Record 26, Textual support, English
Record number: 26, Textual support number: 1 CONT
Where the departmental audit reports identified opportunities for improvement, they included a management action plan that outlines specific measures being taken to improve specific internal procedures and practices. 1, record 26, English, - departmental%20audit%20report
Record 26, French
Record 26, Domaine(s)
- Écrits commerciaux et administratifs
- Vérification (Comptabilité)
- Marchés publics
Record 26, Main entry term, French
- rapport d'audit ministériel
1, record 26, French, rapport%20d%27audit%20minist%C3%A9riel
correct, masculine noun
Record 26, Abbreviations, French
Record 26, Synonyms, French
Record 26, Textual support, French
Record number: 26, Textual support number: 1 CONT
Lorsque des possibilités d’amélioration étaient mentionnées dans les rapports d’audit ministériels, ceux‑ci comprenaient un plan d’action de la gestion énonçant les mesures prises pour améliorer les procédures et les pratiques internes. 1, record 26, French, - rapport%20d%27audit%20minist%C3%A9riel
Record number: 26, Textual support number: 1 OBS
rapport d’audit ministériel : 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). 2, record 26, French, - rapport%20d%27audit%20minist%C3%A9riel
Record 26, Spanish
Record 26, Textual support, Spanish
Record 27 - internal organization data 2023-01-10
Record 27, English
Record 27, Subject field(s)
- Federal Government Bodies and Committees (Canadian)
- Auditing (Accounting)
Record 27, Main entry term, English
- Office of the Chief Audit Executive
1, record 27, English, Office%20of%20the%20Chief%20Audit%20Executive
correct
Record 27, Abbreviations, English
- OCAE 1, record 27, English, OCAE
correct
Record 27, Synonyms, English
Record 27, Textual support, English
Record number: 27, Textual support number: 1 OBS
Public Services and Procurement Canada. The Office of the Chief Audit Executive assists the department in accomplishing its objectives by bringing a systematic, disciplined, approach to evaluate and improve the effectiveness of risk management, control, and governance processes. 1, record 27, English, - Office%20of%20the%20Chief%20Audit%20Executive
Record 27, French
Record 27, Domaine(s)
- Organismes et comités fédéraux (Gouvernement canadien)
- Vérification (Comptabilité)
Record 27, Main entry term, French
- Bureau du dirigeant principal d'audit
1, record 27, French, Bureau%20du%20dirigeant%20principal%20d%27audit
correct, masculine noun
Record 27, Abbreviations, French
- BDPA 1, record 27, French, BDPA
correct, masculine noun
Record 27, Synonyms, French
Record 27, Textual support, French
Record number: 27, Textual support number: 1 OBS
Services publics et Approvisionnement Canada. Le Bureau du dirigeant principal d’audit permet au ministère d’atteindre ses objectifs en évaluant, par une approche systématique et méthodique, ses processus de gestion des risques, de contrôle et de gouvernance. 1, record 27, French, - Bureau%20du%20dirigeant%20principal%20d%27audit
Record 27, Spanish
Record 27, Campo(s) temático(s)
- Organismos y comités federales (canadienses)
- Verificación (Contabilidad)
Record 27, Main entry term, Spanish
- Oficina del Jefe Ejecutivo de Auditoría
1, record 27, Spanish, Oficina%20del%20Jefe%20Ejecutivo%20de%20Auditor%C3%ADa
proposal, feminine noun
Record 27, Abbreviations, Spanish
Record 27, Synonyms, Spanish
Record 27, Textual support, Spanish
Record 28 - internal organization data 2022-10-31
Record 28, English
Record 28, Subject field(s)
- Data Banks and Databases
Record 28, Main entry term, English
- audit data
1, record 28, English, audit%20data
correct, plural
Record 28, Abbreviations, English
Record 28, Synonyms, English
Record 28, Textual support, English
Record number: 28, Textual support number: 1 PHR
failed to purge audit data 2, record 28, English, - audit%20data
Record 28, French
Record 28, Domaine(s)
- Banques et bases de données
Record 28, Main entry term, French
- données d'audit
1, record 28, French, donn%C3%A9es%20d%27audit
correct, see observation, feminine noun, plural
Record 28, Abbreviations, French
Record 28, Synonyms, French
- données de vérification 2, record 28, French, donn%C3%A9es%20de%20v%C3%A9rification
correct, feminine noun, plural
Record 28, Textual support, French
Record number: 28, Textual support number: 1 OBS
données d’audit : 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). 3, record 28, French, - donn%C3%A9es%20d%27audit
Record number: 28, Textual support number: 1 PHR
activation de l’enregistrement des données d’audit 4, record 28, French, - donn%C3%A9es%20d%27audit
Record 28, Spanish
Record 28, Campo(s) temático(s)
- Bancos y bases de datos
Record 28, Main entry term, Spanish
- datos de auditoría
1, record 28, Spanish, datos%20de%20auditor%C3%ADa
correct, masculine noun, plural
Record 28, Abbreviations, Spanish
Record 28, Synonyms, Spanish
Record 28, Textual support, Spanish
Record 29 - internal organization data 2021-07-14
Record 29, English
Record 29, Subject field(s)
- Federal Government Bodies and Committees (Canadian)
- Management Operations
Record 29, Main entry term, English
- Office of Audit and Evaluation
1, record 29, English, Office%20of%20Audit%20and%20Evaluation
correct
Record 29, Abbreviations, English
- OAE 1, record 29, English, OAE
correct
Record 29, Synonyms, English
Record 29, Textual support, English
Record number: 29, Textual support number: 1 OBS
The mandate of the Office of Audit and Evaluation (OAE) is to provide independent and objective advice and assurance to the Deputy Minister, on the effectiveness of risk management, controls and governance processes. 1, record 29, English, - Office%20of%20Audit%20and%20Evaluation
Record number: 29, Textual support number: 2 OBS
Office of Audit and Evaluation: branch at Health Canada. 2, record 29, English, - Office%20of%20Audit%20and%20Evaluation
Record 29, French
Record 29, Domaine(s)
- Organismes et comités fédéraux (Gouvernement canadien)
- Opérations de la gestion
Record 29, Main entry term, French
- Bureau de l'audit et de l'évaluation
1, record 29, French, Bureau%20de%20l%27audit%20et%20de%20l%27%C3%A9valuation
correct, masculine noun
Record 29, Abbreviations, French
- BAE 1, record 29, French, BAE
correct, masculine noun
Record 29, Synonyms, French
Record 29, Textual support, French
Record number: 29, Textual support number: 1 OBS
Le mandat du Bureau de l'audit et de l'évaluation(BAE) consiste à fournir des conseils indépendants et objectifs au sous-ministre et à lui donner l'assurance que les processus liés à la gestion du risque, au contrôle et à la gouvernance sont efficaces. 1, record 29, French, - Bureau%20de%20l%27audit%20et%20de%20l%27%C3%A9valuation
Record number: 29, Textual support number: 2 OBS
Bureau de l'audit et de l'évaluation : direction générale de Santé Canada. 2, record 29, French, - Bureau%20de%20l%27audit%20et%20de%20l%27%C3%A9valuation
Record 29, Spanish
Record 29, Textual support, Spanish
Record 30 - internal organization data 2020-03-16
Record 30, English
Record 30, Subject field(s)
- Occupation Names (General)
- Environmental Management
Record 30, Main entry term, English
- lead environmental auditor
1, record 30, English, lead%20environmental%20auditor
correct, standardized
Record 30, Abbreviations, English
Record 30, Synonyms, English
Record 30, Textual support, English
Record number: 30, Textual support number: 1 DEF
A person qualified to manage and perform environmental audits. 1, record 30, English, - lead%20environmental%20auditor
Record number: 30, Textual support number: 1 OBS
lead environmental auditor: designation and definition standardized by ISO. 2, record 30, English, - lead%20environmental%20auditor
Record number: 30, Textual support number: 2 OBS
lead environmental auditor: designation approved by the Translation Bureau and in general use within the industry and related businesses as well as in public administration. 3, record 30, English, - lead%20environmental%20auditor
Record 30, French
Record 30, Domaine(s)
- Désignations des emplois (Généralités)
- Gestion environnementale
Record 30, Main entry term, French
- responsable de l'audit environnemental
1, record 30, French, responsable%20de%20l%27audit%20environnemental
correct, masculine and feminine noun, standardized
Record 30, Abbreviations, French
Record 30, Synonyms, French
Record 30, Textual support, French
Record number: 30, Textual support number: 1 DEF
Personne qualifiée pour diriger et accomplir des audits environnementaux. 1, record 30, French, - responsable%20de%20l%27audit%20environnemental
Record number: 30, Textual support number: 1 OBS
responsable de l’audit environnemental : désignation et définition normalisées par l’ISO. 2, record 30, French, - responsable%20de%20l%27audit%20environnemental
Record number: 30, Textual support number: 2 OBS
responsable de l'audit environnemental : désignation préconisée par le Bureau de la traduction et largement utilisé par les milieux de l'industrie, de l'entreprise privée et de l'administration publique. 3, record 30, French, - responsable%20de%20l%27audit%20environnemental
Record 30, Spanish
Record 30, Campo(s) temático(s)
- Nombramiento de cargos (Generalidades)
- Gestión del medio ambiente
Record 30, Main entry term, Spanish
- auditor líder ambiental
1, record 30, Spanish, auditor%20l%C3%ADder%20ambiental
correct, masculine noun
Record 30, Abbreviations, Spanish
Record 30, Synonyms, Spanish
- jefe de auditoría medioambiental 2, record 30, Spanish, jefe%20de%20auditor%C3%ADa%20medioambiental
correct, common gender
- jefa de auditoría medioambiental 3, record 30, Spanish, jefa%20de%20auditor%C3%ADa%20medioambiental
correct, feminine noun
Record 30, Textual support, Spanish
Record number: 30, Textual support number: 1 DEF
Persona calificada para manejar y realizar auditorías ambientales. 1, record 30, Spanish, - auditor%20l%C3%ADder%20ambiental
Record 31 - internal organization data 2018-10-22
Record 31, English
Record 31, Subject field(s)
- Occupation Names (General)
- Management Control
- Auditing (Accounting)
Record 31, Main entry term, English
- internal audit project manager
1, record 31, English, internal%20audit%20project%20manager
correct
Record 31, Abbreviations, English
Record 31, Synonyms, English
- internal audit project leader 2, record 31, English, internal%20audit%20project%20leader
correct
Record 31, Textual support, English
Record number: 31, Textual support number: 1 CONT
The internal audit project manager is responsible for evaluating risks and controls for related business processes ... by planning and driving internal audit projects to completion ... 3, record 31, English, - internal%20audit%20project%20manager
Record 31, French
Record 31, Domaine(s)
- Désignations des emplois (Généralités)
- Contrôle de gestion
- Vérification (Comptabilité)
Record 31, Main entry term, French
- chef de projet d'audit interne
1, record 31, French, chef%20de%20projet%20d%27audit%20interne
correct, see observation, masculine and feminine noun
Record 31, Abbreviations, French
Record 31, Synonyms, French
- chef de projet de vérification interne 2, record 31, French, chef%20de%20projet%20de%20v%C3%A9rification%20interne
correct, masculine and feminine noun
Record 31, Textual support, French
Record number: 31, Textual support number: 1 OBS
chef de projet d’audit interne : 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). 3, record 31, French, - chef%20de%20projet%20d%27audit%20interne
Record 31, Spanish
Record 31, Textual support, Spanish
Record 32 - internal organization data 2018-10-22
Record 32, English
Record 32, Subject field(s)
- Occupation Names (General)
- Management Control
- Auditing (Accounting)
Record 32, Main entry term, English
- internal audit supervisor
1, record 32, English, internal%20audit%20supervisor
correct
Record 32, Abbreviations, English
Record 32, Synonyms, English
- internal auditing supervisor 2, record 32, English, internal%20auditing%20supervisor
correct
Record 32, Textual support, English
Record number: 32, Textual support number: 1 CONT
The internal audit supervisor will be responsible for planning each audit, developing and maintaining the audit programs and assigning, reviewing, and approving the workpapers of internal audit staff conducting the audits. 3, record 32, English, - internal%20audit%20supervisor
Record 32, French
Record 32, Domaine(s)
- Désignations des emplois (Généralités)
- Contrôle de gestion
- Vérification (Comptabilité)
Record 32, Main entry term, French
- surveillant de l'audit interne
1, record 32, French, surveillant%20de%20l%27audit%20interne
correct, see observation, masculine noun
Record 32, Abbreviations, French
Record 32, Synonyms, French
- surveillante de l'audit interne 1, record 32, French, surveillante%20de%20l%27audit%20interne
correct, see observation, feminine noun
- surveillant de la vérification interne 2, record 32, French, surveillant%20de%20la%20v%C3%A9rification%20interne
correct, masculine noun
- surveillante de la vérification interne 2, record 32, French, surveillante%20de%20la%20v%C3%A9rification%20interne
correct, feminine noun
Record 32, Textual support, French
Record number: 32, Textual support number: 1 OBS
surveillant de l'audit interne; surveillante de l'audit interne : 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 32, French, - surveillant%20de%20l%27audit%20interne
Record 32, Spanish
Record 32, Textual support, Spanish
Record 33 - internal organization data 2018-10-18
Record 33, English
Record 33, Subject field(s)
- Occupation Names (General)
- Auditing (Accounting)
Record 33, Main entry term, English
- computer audit specialist
1, record 33, English, computer%20audit%20specialist
correct
Record 33, Abbreviations, English
- CAS 2, record 33, English, CAS
correct
Record 33, Synonyms, English
- information technology audit specialist 3, record 33, English, information%20technology%20audit%20specialist
correct
- IT audit specialist 4, record 33, English, IT%20audit%20specialist
correct
Record 33, Textual support, English
Record number: 33, Textual support number: 1 CONT
The computer audit specialist is tasked with understanding the control and security of application systems, operating systems, networks, and databases. 5, record 33, English, - computer%20audit%20specialist
Record 33, French
Record 33, Domaine(s)
- Désignations des emplois (Généralités)
- Vérification (Comptabilité)
Record 33, Main entry term, French
- spécialiste en audit informatique
1, record 33, French, sp%C3%A9cialiste%20en%20audit%20informatique
correct, see observation, masculine and feminine noun
Record 33, Abbreviations, French
Record 33, Synonyms, French
- spécialiste en audit par ordinateur 2, record 33, French, sp%C3%A9cialiste%20en%20audit%20par%20ordinateur
correct, see observation, masculine and feminine noun
- spécialiste de l'audit informatisé 2, record 33, French, sp%C3%A9cialiste%20de%20l%27audit%20informatis%C3%A9
correct, see observation, masculine and feminine noun
- spécialiste en vérification par ordinateur 3, record 33, French, sp%C3%A9cialiste%20en%20v%C3%A9rification%20par%20ordinateur
correct, masculine and feminine noun
- spécialiste en vérification informatique 4, record 33, French, sp%C3%A9cialiste%20en%20v%C3%A9rification%20informatique
correct, masculine and feminine noun
- spécialiste de la vérification informatisée 5, record 33, French, sp%C3%A9cialiste%20de%20la%20v%C3%A9rification%20informatis%C3%A9e
correct, masculine and feminine noun
- SVI 6, record 33, French, SVI
correct, masculine and feminine noun
- SVI 6, record 33, French, SVI
Record 33, Textual support, French
Record number: 33, Textual support number: 1 CONT
Selon les circonstances [...] un responsable du contrôle qualité, un spécialiste en audit informatique, un fiscaliste ou autre pourraient faire partie de l’équipe de mission. 1, record 33, French, - sp%C3%A9cialiste%20en%20audit%20informatique
Record number: 33, Textual support number: 1 OBS
spécialiste en audit par ordinateur; spécialiste en audit informatique; spécialiste de l'audit informatisé : 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). 2, record 33, French, - sp%C3%A9cialiste%20en%20audit%20informatique
Record 33, Spanish
Record 33, Textual support, Spanish
Record 34 - internal organization data 2018-09-28
Record 34, English
Record 34, Subject field(s)
- Occupation Names (General)
- Auditing (Accounting)
Record 34, Main entry term, English
- manager of auditing department
1, record 34, English, manager%20of%20auditing%20department
correct
Record 34, Abbreviations, English
Record 34, Synonyms, English
- auditing department manager 1, record 34, English, auditing%20department%20manager
correct
Record 34, Textual support, English
Record 34, French
Record 34, Domaine(s)
- Désignations des emplois (Généralités)
- Vérification (Comptabilité)
Record 34, Main entry term, French
- directeur du service d'audit
1, record 34, French, directeur%20du%20service%20d%27audit
correct, see observation, masculine noun
Record 34, Abbreviations, French
Record 34, Synonyms, French
- directrice du service d'audit 1, record 34, French, directrice%20du%20service%20d%27audit
correct, see observation, feminine noun
- directeur du service de vérification 2, record 34, French, directeur%20du%20service%20de%20v%C3%A9rification
correct, masculine noun, Canada
- directrice du service de vérification 2, record 34, French, directrice%20du%20service%20de%20v%C3%A9rification
correct, feminine noun, Canada
Record 34, Textual support, French
Record number: 34, Textual support number: 1 OBS
directeur du service d’audit; directrice du service 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). 1, record 34, French, - directeur%20du%20service%20d%27audit
Record 34, Spanish
Record 34, Textual support, Spanish
Record 35 - internal organization data 2018-09-27
Record 35, English
Record 35, Subject field(s)
- Occupation Names (General)
- Management Control
- Auditing (Accounting)
Record 35, Main entry term, English
- internal audit services manager
1, record 35, English, internal%20audit%20services%20manager
correct
Record 35, Abbreviations, English
Record 35, Synonyms, English
Record 35, Textual support, English
Record 35, French
Record 35, Domaine(s)
- Désignations des emplois (Généralités)
- Contrôle de gestion
- Vérification (Comptabilité)
Record 35, Main entry term, French
- directeur des services d'audit interne
1, record 35, French, directeur%20des%20services%20d%27audit%20interne
correct, see observation, masculine noun
Record 35, Abbreviations, French
Record 35, Synonyms, French
- directrice des services d'audit interne 1, record 35, French, directrice%20des%20services%20d%27audit%20interne
correct, see observation, feminine noun
- directeur des services de vérification interne 2, record 35, French, directeur%20des%20services%20de%20v%C3%A9rification%20interne
correct, masculine noun, Canada
- directrice des services de vérification interne 2, record 35, French, directrice%20des%20services%20de%20v%C3%A9rification%20interne
correct, feminine noun, Canada
Record 35, Textual support, French
Record number: 35, Textual support number: 1 OBS
directeur des services d’audit interne; directrice des services d’audit interne : 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 35, French, - directeur%20des%20services%20d%27audit%20interne
Record 35, Spanish
Record 35, Textual support, Spanish
Record 36 - internal organization data 2018-09-27
Record 36, English
Record 36, Subject field(s)
- Occupation Names (General)
- Auditing (Accounting)
Record 36, Main entry term, English
- audit and compliance director
1, record 36, English, audit%20and%20compliance%20director
correct
Record 36, Abbreviations, English
Record 36, Synonyms, English
Record 36, Textual support, English
Record number: 36, Textual support number: 1 CONT
... Compliance Program Manager: The Audit and Compliance ... team's mission is to call attention to risks, drive process improvement, cost reductions and validating ... compliance to statuary, regulatory, quality and contractual requirements. ... The position will report to the audit and compliance director and will be responsible for periodic risk assessment, identifying and executing critical projects designed to manage risk, protecting the availability, integrity and confidentiality of critical information resources, improve processes, reduce cost and improve overall compliance. 2, record 36, English, - audit%20and%20compliance%20director
Record 36, French
Record 36, Domaine(s)
- Désignations des emplois (Généralités)
- Vérification (Comptabilité)
Record 36, Main entry term, French
- directeur de l'audit et de la conformité
1, record 36, French, directeur%20de%20l%27audit%20et%20de%20la%20conformit%C3%A9
correct, see observation, masculine noun
Record 36, Abbreviations, French
Record 36, Synonyms, French
- directrice de l'audit et de la conformité 1, record 36, French, directrice%20de%20l%27audit%20et%20de%20la%20conformit%C3%A9
correct, see observation, feminine noun
- directeur de la vérification et de la conformité 2, record 36, French, directeur%20de%20la%20v%C3%A9rification%20et%20de%20la%20conformit%C3%A9
correct, masculine noun
- directrice de la vérification et de la conformité 2, record 36, French, directrice%20de%20la%20v%C3%A9rification%20et%20de%20la%20conformit%C3%A9
correct, feminine noun
Record 36, Textual support, French
Record number: 36, Textual support number: 1 OBS
directeur de l'audit et de la conformité; directrice de l'audit et de la conformité : 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 36, French, - directeur%20de%20l%27audit%20et%20de%20la%20conformit%C3%A9
Record 36, Spanish
Record 36, Textual support, Spanish
Record 37 - internal organization data 2018-09-27
Record 37, English
Record 37, Subject field(s)
- Occupation Names (General)
- Financial and Budgetary Management
- Auditing (Accounting)
Record 37, Main entry term, English
- financial audit manager
1, record 37, English, financial%20audit%20manager
correct
Record 37, Abbreviations, English
Record 37, Synonyms, English
Record 37, Textual support, English
Record 37, French
Record 37, Domaine(s)
- Désignations des emplois (Généralités)
- Gestion budgétaire et financière
- Vérification (Comptabilité)
Record 37, Main entry term, French
- directeur de l'audit des états financiers
1, record 37, French, directeur%20de%20l%27audit%20des%20%C3%A9tats%20financiers
correct, see observation, masculine noun
Record 37, Abbreviations, French
Record 37, Synonyms, French
- directrice de l'audit des états financiers 1, record 37, French, directrice%20de%20l%27audit%20des%20%C3%A9tats%20financiers
correct, see observation, feminine noun
- directeur de la vérification des états financiers 2, record 37, French, directeur%20de%20la%20v%C3%A9rification%20des%20%C3%A9tats%20financiers
correct, masculine noun, Canada
- directrice de la vérification des états financiers 2, record 37, French, directrice%20de%20la%20v%C3%A9rification%20des%20%C3%A9tats%20financiers
correct, feminine noun, Canada
Record 37, Textual support, French
Record number: 37, Textual support number: 1 OBS
directeur de l'audit des états financiers; directrice de l'audit des états financiers : 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 37, French, - directeur%20de%20l%27audit%20des%20%C3%A9tats%20financiers
Record 37, Spanish
Record 37, Textual support, Spanish
Record 38 - internal organization data 2017-11-06
Record 38, English
Record 38, Subject field(s)
- Auditing (Accounting)
- Marketing
Record 38, Main entry term, English
- marketing audit
1, record 38, English, marketing%20audit
correct
Record 38, Abbreviations, English
Record 38, Synonyms, English
Record 38, Textual support, English
Record number: 38, Textual support number: 1 CONT
A "marketing audit" is a comprehensive, systematic, independent and periodic evaluation of a company's marketing assets. It is an effective tool in reviewing the competence of a marketing strategy, analyzing the objectives, policies and strategies of the company's marketing department as well as the manner and the means employed in attaining these goals. 2, record 38, English, - marketing%20audit
Record number: 38, Textual support number: 1 OBS
Not to be confused with "marketing control." 3, record 38, English, - marketing%20audit
Record 38, French
Record 38, Domaine(s)
- Vérification (Comptabilité)
- Commercialisation
Record 38, Main entry term, French
- audit marketing
1, record 38, French, audit%20marketing
correct, see observation, masculine noun
Record 38, Abbreviations, French
Record 38, Synonyms, French
Record 38, Textual support, French
Record number: 38, Textual support number: 1 DEF
Examen critique approfondi, systématique et périodique des grandes orientations marketing de l’entreprise dans son environnement et des moyens qu’elle met en œuvre pour les respecter. 1, record 38, French, - audit%20marketing
Record number: 38, Textual support number: 1 OBS
Ne pas confondre avec «contrôle marketing». 2, record 38, French, - audit%20marketing
Record number: 38, Textual support number: 2 OBS
audit marketing : 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). 3, record 38, French, - audit%20marketing
Record 38, Spanish
Record 38, Textual support, Spanish
Record 39 - internal organization data 2017-02-21
Record 39, English
Record 39, Subject field(s)
- Auditing (Accounting)
Record 39, Main entry term, English
- extent of auditing procedures
1, record 39, English, extent%20of%20auditing%20procedures
correct
Record 39, Abbreviations, English
Record 39, Synonyms, English
Record 39, Textual support, English
Record 39, French
Record 39, Domaine(s)
- Vérification (Comptabilité)
Record 39, Main entry term, French
- étendue des procédures d’audit
1, record 39, French, %C3%A9tendue%20des%20proc%C3%A9dures%20d%26rsquo%3Baudit
correct, see observation, feminine noun
Record 39, Abbreviations, French
Record 39, Synonyms, French
- étendue des procédés de vérification 2, record 39, French, %C3%A9tendue%20des%20proc%C3%A9d%C3%A9s%20de%20v%C3%A9rification
correct, feminine noun, Canada
- étendue des contrôles 2, record 39, French, %C3%A9tendue%20des%20contr%C3%B4les
correct, feminine noun
Record 39, Textual support, French
Record number: 39, Textual support number: 1 DEF
Élément de la stratégie adoptée par l’auditeur : ayant choisi les contrôles à mettre en œuvre, l’auditeur détermine jusqu’où il doit pousser ces contrôles pour s’assurer de la validité de ses conclusions. 2, record 39, French, - %C3%A9tendue%20des%20proc%C3%A9dures%20d%26rsquo%3Baudit
Record number: 39, Textual support number: 1 OBS
étendue des procédures 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 39, French, - %C3%A9tendue%20des%20proc%C3%A9dures%20d%26rsquo%3Baudit
Record 39, Spanish
Record 39, Textual support, Spanish
Record 40 - internal organization data 2017-02-21
Record 40, English
Record 40, Subject field(s)
- Auditing (Accounting)
Record 40, Main entry term, English
- extent of audit tests
1, record 40, English, extent%20of%20audit%20tests
correct
Record 40, Abbreviations, English
Record 40, Synonyms, English
- extent of audit testing 2, record 40, English, extent%20of%20audit%20testing
correct
Record 40, Textual support, English
Record 40, French
Record 40, Domaine(s)
- Vérification (Comptabilité)
Record 40, Main entry term, French
- étendue des sondages d'audit
1, record 40, French, %C3%A9tendue%20des%20sondages%20d%27audit
correct, see observation, feminine noun
Record 40, Abbreviations, French
Record 40, Synonyms, French
- étendue des sondages de vérification 2, record 40, French, %C3%A9tendue%20des%20sondages%20de%20v%C3%A9rification
correct, feminine noun, Canada
- étendue des contrôles par sondages 2, record 40, French, %C3%A9tendue%20des%20contr%C3%B4les%20par%20sondages
correct, feminine noun
- étendue des sondages 3, record 40, French, %C3%A9tendue%20des%20sondages
correct, feminine noun
Record 40, Textual support, French
Record number: 40, Textual support number: 1 DEF
Quantité d’individus ou proportion de l’ensemble de la population sur laquelle l’auditeur applique les contrôles qu’il a choisi de mettre en œuvre par sondages. 2, record 40, French, - %C3%A9tendue%20des%20sondages%20d%27audit
Record number: 40, Textual support number: 1 OBS
étendue des sondages d’audit : 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 40, French, - %C3%A9tendue%20des%20sondages%20d%27audit
Record 40, Spanish
Record 40, Textual support, Spanish
Record 41 - internal organization data 2017-02-21
Record 41, English
Record 41, Subject field(s)
- Auditing (Accounting)
Record 41, Main entry term, English
- efficient audit
1, record 41, English, efficient%20audit
correct
Record 41, Abbreviations, English
Record 41, Synonyms, English
Record 41, Textual support, English
Record 41, French
Record 41, Domaine(s)
- Vérification (Comptabilité)
Record 41, Main entry term, French
- audit efficient
1, record 41, French, audit%20efficient
correct, see observation, masculine noun
Record 41, Abbreviations, French
Record 41, Synonyms, French
- vérification efficiente 1, record 41, French, v%C3%A9rification%20efficiente
correct, feminine noun, Canada
- révision efficiente 1, record 41, French, r%C3%A9vision%20efficiente
correct, feminine noun, Belgium
Record 41, Textual support, French
Record number: 41, Textual support number: 1 DEF
Mission d’audit caractérisée par l’obtention d’un ratio optimal entre les résultats obtenus et les moyens mis en œuvre pour obtenir ces résultats. 1, record 41, French, - audit%20efficient
Record number: 41, Textual support number: 1 OBS
audit efficient : 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). 2, record 41, French, - audit%20efficient
Record 41, Spanish
Record 41, Textual support, Spanish
Record 42 - internal organization data 2017-02-21
Record 42, English
Record 42, Subject field(s)
- Auditing (Accounting)
- Government Accounting
Record 42, Main entry term, English
- sectoral audit
1, record 42, English, sectoral%20audit
correct
Record 42, Abbreviations, English
Record 42, Synonyms, English
- cross-section audit 1, record 42, English, cross%2Dsection%20audit
correct
- cross-boundaries audit 1, record 42, English, cross%2Dboundaries%20audit
correct
Record 42, Textual support, English
Record number: 42, Textual support number: 1 DEF
A policy or program audit implemented by a number of separate entities which all share in the responsibility for achieving the objectives of the policy or program. 1, record 42, English, - sectoral%20audit
Record 42, French
Record 42, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité publique
Record 42, Main entry term, French
- audit sectoriel
1, record 42, French, audit%20sectoriel
correct, see observation, masculine noun
Record 42, Abbreviations, French
Record 42, Synonyms, French
- vérification sectorielle 2, record 42, French, v%C3%A9rification%20sectorielle
correct, feminine noun, Canada
Record 42, Textual support, French
Record number: 42, Textual support number: 1 DEF
[Audit] qui porte sur une politique ou un programme mis en œuvre par plusieurs entités distinctes qui toutes assument une part de responsabilité dans l’atteinte des objectifs de cette politique ou de ce programme. 2, record 42, French, - audit%20sectoriel
Record number: 42, Textual support number: 1 OBS
audit sectoriel : 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). 3, record 42, French, - audit%20sectoriel
Record 42, Spanish
Record 42, Textual support, Spanish
Record 43 - internal organization data 2017-02-21
Record 43, English
Record 43, Subject field(s)
- Auditing (Accounting)
Record 43, Main entry term, English
- scope limitation
1, record 43, English, scope%20limitation
correct
Record 43, Abbreviations, English
Record 43, Synonyms, English
- limitation in audit scope 1, record 43, English, limitation%20in%20audit%20scope
correct
- limitation in scope 1, record 43, English, limitation%20in%20scope
correct
- limitation in the scope of the audit 1, record 43, English, limitation%20in%20the%20scope%20of%20the%20audit
correct
- limitation in the scope of the auditor’s examination 1, record 43, English, limitation%20in%20the%20scope%20of%20the%20auditor%26rsquo%3Bs%20examination
correct
- limitation on scope 1, record 43, English, limitation%20on%20scope
correct
- scope restriction 1, record 43, English, scope%20restriction
correct
- scope limitation of an audit 1, record 43, English, scope%20limitation%20of%20an%20audit
correct
Record 43, Textual support, English
Record 43, French
Record 43, Domaine(s)
- Vérification (Comptabilité)
Record 43, Main entry term, French
- limitation de l'étendue des travaux
1, record 43, French, limitation%20de%20l%27%C3%A9tendue%20des%20travaux
correct, feminine noun
Record 43, Abbreviations, French
Record 43, Synonyms, French
- limitation de l'étendue de l'audit 1, record 43, French, limitation%20de%20l%27%C3%A9tendue%20de%20l%27audit
correct, see observation, feminine noun
- limitation de l'étendue 2, record 43, French, limitation%20de%20l%27%C3%A9tendue
correct, feminine noun
- limitation des travaux 1, record 43, French, limitation%20des%20travaux
correct, feminine noun
- limitation à l’étendue des travaux 2, record 43, French, limitation%20%C3%A0%20l%26rsquo%3B%C3%A9tendue%20des%20travaux
correct, feminine noun
- limitation du travail de vérification 1, record 43, French, limitation%20du%20travail%20de%20v%C3%A9rification
correct, feminine noun, Canada
- limitation de l'étendue de la vérification 1, record 43, French, limitation%20de%20l%27%C3%A9tendue%20de%20la%20v%C3%A9rification
correct, feminine noun, Canada
- limitation du travail de révision 1, record 43, French, limitation%20du%20travail%20de%20r%C3%A9vision
correct, feminine noun, Belgium
Record 43, Textual support, French
Record number: 43, Textual support number: 1 DEF
Lors d’une mission d’audit, contrainte ou situation qui empêche le professionnel comptable de mettre en œuvre tous les contrôles nécessaires pour s’assurer qu’il n’existe pas d’inexactitudes ou anomalies importantes dans les états financiers; résultat de cette contrainte ou situation. 1, record 43, French, - limitation%20de%20l%27%C3%A9tendue%20des%20travaux
Record number: 43, Textual support number: 1 CONT
Par exemple, le travail ou l’étendue des travaux peut être limité en raison de la destruction partielle ou totale des comptes, journaux et documents comptables ou encore en raison de la tenue inadéquate des comptes. 1, record 43, French, - limitation%20de%20l%27%C3%A9tendue%20des%20travaux
Record number: 43, Textual support number: 1 OBS
limitation de l'étendue de l'audit : 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). 2, record 43, French, - limitation%20de%20l%27%C3%A9tendue%20des%20travaux
Record 43, Spanish
Record 43, Textual support, Spanish
Record 44 - internal organization data 2017-02-21
Record 44, English
Record 44, Subject field(s)
- Auditing (Accounting)
Record 44, Main entry term, English
- pre-year-end audit
1, record 44, English, pre%2Dyear%2Dend%20audit
correct
Record 44, Abbreviations, English
Record 44, Synonyms, English
- interim audit 1, record 44, English, interim%20audit
correct
- pre-balance sheet audit 1, record 44, English, pre%2Dbalance%20sheet%20audit
correct
Record 44, Textual support, English
Record number: 44, Textual support number: 1 DEF
Those phases of an audit that are conducted during the accounting period under examination. 2, record 44, English, - pre%2Dyear%2Dend%20audit
Record 44, French
Record 44, Domaine(s)
- Vérification (Comptabilité)
Record 44, Main entry term, French
- audit anticipé
1, record 44, French, audit%20anticip%C3%A9
correct, see observation, masculine noun
Record 44, Abbreviations, French
Record 44, Synonyms, French
- vérification anticipée 1, record 44, French, v%C3%A9rification%20anticip%C3%A9e
correct, feminine noun, Canada
- révision anticipée 1, record 44, French, r%C3%A9vision%20anticip%C3%A9e
correct, feminine noun, Belgium
Record 44, Textual support, French
Record number: 44, Textual support number: 1 DEF
Étape de l’audit de fin d’exercice amorcée quelques semaines ou quelques jours avant la date de clôture pour accélérer les travaux de fin d’exercice. 1, record 44, French, - audit%20anticip%C3%A9
Record number: 44, Textual support number: 1 OBS
Par exemple, certains tests de corroboration, comme la confirmation des comptes clients et le dénombrement des stocks, sont parfois mis en œuvre avant la date de clôture de l’exercice. 1, record 44, French, - audit%20anticip%C3%A9
Record number: 44, Textual support number: 2 OBS
audit anticipé : 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). 2, record 44, French, - audit%20anticip%C3%A9
Record 44, Spanish
Record 44, Textual support, Spanish
Record 45 - internal organization data 2017-02-21
Record 45, English
Record 45, Subject field(s)
- Auditing (Accounting)
Record 45, Main entry term, English
- timing of auditing procedures
1, record 45, English, timing%20of%20auditing%20procedures
correct
Record 45, Abbreviations, English
Record 45, Synonyms, English
- timing of audit procedures 2, record 45, English, timing%20of%20audit%20procedures
correct
- timing 1, record 45, English, timing
correct
Record 45, Textual support, English
Record 45, French
Record 45, Domaine(s)
- Vérification (Comptabilité)
Record 45, Main entry term, French
- calendrier d'application des procédés d'audit
1, record 45, French, calendrier%20d%27application%20des%20proc%C3%A9d%C3%A9s%20d%27audit
correct, see observation, masculine noun
Record 45, Abbreviations, French
Record 45, Synonyms, French
- calendrier des procédés d'audit 1, record 45, French, calendrier%20des%20proc%C3%A9d%C3%A9s%20d%27audit
correct, see observation, masculine noun
- calendrier d'application des procédés de vérification 2, record 45, French, calendrier%20d%27application%20des%20proc%C3%A9d%C3%A9s%20de%20v%C3%A9rification
correct, masculine noun, Canada
- calendrier des procédés de vérification 3, record 45, French, calendrier%20des%20proc%C3%A9d%C3%A9s%20de%20v%C3%A9rification
correct, masculine noun, Canada
- calendrier d'application des contrôles 4, record 45, French, calendrier%20d%27application%20des%20contr%C3%B4les
correct, masculine noun
- calendrier d'application 3, record 45, French, calendrier%20d%27application
correct, masculine noun
- calendrier des travaux 4, record 45, French, calendrier%20des%20travaux
correct, masculine noun
- calendrier 3, record 45, French, calendrier
correct, masculine noun
Record 45, Textual support, French
Record number: 45, Textual support number: 1 DEF
Élément de la stratégie adoptée par l’auditeur qui, ayant choisi les contrôles à mettre en œuvre et déterminé l’étendue à leur donner, décide du moment auquel il convient de mettre chacun en œuvre. 4, record 45, French, - calendrier%20d%27application%20des%20proc%C3%A9d%C3%A9s%20d%27audit
Record number: 45, Textual support number: 1 OBS
calendrier d’application des procédés d’audit; calendrier des procédés 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). 1, record 45, French, - calendrier%20d%27application%20des%20proc%C3%A9d%C3%A9s%20d%27audit
Record 45, Spanish
Record 45, Textual support, Spanish
Record 46 - internal organization data 2017-02-06
Record 46, English
Record 46, Subject field(s)
- Auditing (Accounting)
Record 46, Main entry term, English
- unqualified audit 1, record 46, English, unqualified%20audit
Record 46, Abbreviations, English
Record 46, Synonyms, English
Record 46, Textual support, English
Record number: 46, Textual support number: 1 OBS
unqualified audit: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 2, record 46, English, - unqualified%20audit
Record 46, French
Record 46, Domaine(s)
- Vérification (Comptabilité)
Record 46, Main entry term, French
- audit sans réserve
1, record 46, French, audit%20sans%20r%C3%A9serve
see observation, masculine noun
Record 46, Abbreviations, French
Record 46, Synonyms, French
- contrôle sans réserve 2, record 46, French, contr%C3%B4le%20sans%20r%C3%A9serve
masculine noun
- vérification sans réserve 2, record 46, French, v%C3%A9rification%20sans%20r%C3%A9serve
feminine noun, Canada
Record 46, Textual support, French
Record number: 46, Textual support number: 1 OBS
contrôle sans réserve; vérification sans réserve : termes extraits du «Glossaire de l’économie» et reproduits avec l’autorisation de l’Organisation de coopération et de développement économiques. 3, record 46, French, - audit%20sans%20r%C3%A9serve
Record number: 46, Textual support number: 2 OBS
audit sans réserve : 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 46, French, - audit%20sans%20r%C3%A9serve
Record 46, Spanish
Record 46, Textual support, Spanish
Record 47 - internal organization data 2017-01-05
Record 47, English
Record 47, Subject field(s)
- Auditing (Accounting)
Record 47, Main entry term, English
- audit selection technique 1, record 47, English, audit%20selection%20technique
Record 47, Abbreviations, English
Record 47, Synonyms, English
Record 47, Textual support, English
Record number: 47, Textual support number: 1 OBS
audit selection technique: term usually used in the plural. 2, record 47, English, - audit%20selection%20technique
Record number: 47, Textual support number: 2 OBS
audit selection technique: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 2, record 47, English, - audit%20selection%20technique
Record 47, Key term(s)
- audit selection techniques
Record 47, French
Record 47, Domaine(s)
- Vérification (Comptabilité)
Record 47, Main entry term, French
- technique de sélection des audits
1, record 47, French, technique%20de%20s%C3%A9lection%20des%20audits
see observation, feminine noun
Record 47, Abbreviations, French
Record 47, Synonyms, French
- technique de sélection des vérifications 2, record 47, French, technique%20de%20s%C3%A9lection%20des%20v%C3%A9rifications
feminine noun, Canada
- méthode de sélection des déclarations à vérifier 3, record 47, French, m%C3%A9thode%20de%20s%C3%A9lection%20des%20d%C3%A9clarations%20%C3%A0%20v%C3%A9rifier
feminine noun
Record 47, Textual support, French
Record number: 47, Textual support number: 1 OBS
Des dossiers soumis au contrôle fiscal. 3, record 47, French, - technique%20de%20s%C3%A9lection%20des%20audits
Record number: 47, Textual support number: 2 OBS
technique de sélection des audits : 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 47, French, - technique%20de%20s%C3%A9lection%20des%20audits
Record number: 47, Textual support number: 3 OBS
technique de sélection des audits; technique de sélection des vérifications; méthode de sélection des déclarations à vérifier : termes habituellement utilisés au pluriel. 1, record 47, French, - technique%20de%20s%C3%A9lection%20des%20audits
Record number: 47, Textual support number: 4 OBS
méthode de sélection des déclarations à vérifier : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques. 1, record 47, French, - technique%20de%20s%C3%A9lection%20des%20audits
Record 47, Key term(s)
- techniques de sélection des audits
- techniques de sélection des vérifications
- méthodes de sélection des déclarations à vérifier
Record 47, Spanish
Record 47, Textual support, Spanish
Record 48 - internal organization data 2016-09-28
Record 48, English
Record 48, Subject field(s)
- Federal Government Bodies and Committees (Canadian)
- Government Accounting
Record 48, Main entry term, English
- Audit Services
1, record 48, English, Audit%20Services
correct, plural
Record 48, Abbreviations, English
- AS 2, record 48, English, AS
correct, plural
Record 48, Synonyms, English
- Professional Practices Group 3, record 48, English, Professional%20Practices%20Group
former designation, correct
- PPG 3, record 48, English, PPG
former designation, correct
- PPG 3, record 48, English, PPG
Record 48, Textual support, English
Record number: 48, Textual support number: 1 OBS
In August 2016, the Professional Practices Group (PPG) changed its name to Audit Services (AS). 1, record 48, English, - Audit%20Services
Record number: 48, Textual support number: 2 OBS
Audit Services : designation used by the Office of the Auditor General of Canada (OAG). 4, record 48, English, - Audit%20Services
Record 48, French
Record 48, Domaine(s)
- Organismes et comités fédéraux (Gouvernement canadien)
- Comptabilité publique
Record 48, Main entry term, French
- Services d'audit
1, record 48, French, Services%20d%27audit
correct, masculine noun, plural
Record 48, Abbreviations, French
- SA 2, record 48, French, SA
correct, masculine noun, plural
Record 48, Synonyms, French
- Direction des méthodes professionnelles 3, record 48, French, Direction%20des%20m%C3%A9thodes%20professionnelles
former designation, correct, feminine noun
- DMP 3, record 48, French, DMP
former designation, correct, feminine noun
- DMP 3, record 48, French, DMP
Record 48, Textual support, French
Record number: 48, Textual support number: 1 OBS
En août 2016, la Direction des méthodes professionnelles (DMP) a changé de nom pour devenir les Services d’audit (SA). 1, record 48, French, - Services%20d%27audit
Record number: 48, Textual support number: 2 OBS
Services d’audit : désignation en usage au Bureau du vérificateur général du Canada(BVG). 4, record 48, French, - Services%20d%27audit
Record 48, Spanish
Record 48, Textual support, Spanish
Record 49 - internal organization data 2015-11-05
Record 49, English
Record 49, Subject field(s)
- Software
- Auditing (Accounting)
- Government Accounting
Record 49, Main entry term, English
- audit software
1, record 49, English, audit%20software
correct, noun
Record 49, Abbreviations, English
Record 49, Synonyms, English
- auditing software 2, record 49, English, auditing%20software
correct
Record 49, Textual support, English
Record number: 49, Textual support number: 1 DEF
A computer program used to assist in auditing. 3, record 49, English, - audit%20software
Record 49, French
Record 49, Domaine(s)
- Logiciels
- Vérification (Comptabilité)
- Comptabilité publique
Record 49, Main entry term, French
- logiciel d'audit
1, record 49, French, logiciel%20d%27audit
correct, see observation, masculine noun
Record 49, Abbreviations, French
Record 49, Synonyms, French
- logiciel d'aide à l'audit 2, record 49, French, logiciel%20d%27aide%20%C3%A0%20l%27audit
correct, see observation, masculine noun
- logiciel de vérification 3, record 49, French, logiciel%20de%20v%C3%A9rification
correct, masculine noun
- logiciel de révision 2, record 49, French, logiciel%20de%20r%C3%A9vision
correct, masculine noun, Belgium
Record 49, Textual support, French
Record number: 49, Textual support number: 1 DEF
Logiciel utilisé par l’auditeur pour saisir et tester les données de l’entité cliente. 2, record 49, French, - logiciel%20d%27audit
Record number: 49, Textual support number: 1 OBS
Il peut s’agir de logiciels personnalisés mis au point pour l’entité concernée, ou de logiciels généraux. 2, record 49, French, - logiciel%20d%27audit
Record number: 49, Textual support number: 2 OBS
logiciel d’audit; logiciel d’aide à l'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). 4, record 49, French, - logiciel%20d%27audit
Record 49, Spanish
Record 49, Campo(s) temático(s)
- Soporte lógico (Software)
- Verificación (Contabilidad)
- Contabilidad pública
Record 49, Main entry term, Spanish
- programática de versificación
1, record 49, Spanish, program%C3%A1tica%20de%20versificaci%C3%B3n
correct, feminine noun
Record 49, Abbreviations, Spanish
Record 49, Synonyms, Spanish
Record 49, Textual support, Spanish
Record 50 - internal organization data 2015-10-06
Record 50, English
Record 50, Subject field(s)
- Auditing (Accounting)
Record 50, Main entry term, English
- retrospective audit 1, record 50, English, retrospective%20audit
Record 50, Abbreviations, English
Record 50, Synonyms, English
Record 50, Textual support, English
Record number: 50, Textual support number: 1 DEF
An audit that occurs after the process of being audited has happened. 2, record 50, English, - retrospective%20audit
Record 50, French
Record 50, Domaine(s)
- Vérification (Comptabilité)
Record 50, Main entry term, French
- audit rétrospectif
1, record 50, French, audit%20r%C3%A9trospectif
see observation, masculine noun
Record 50, Abbreviations, French
Record 50, Synonyms, French
- vérification rétrospective 2, record 50, French, v%C3%A9rification%20r%C3%A9trospective
feminine noun, Canada
Record 50, Textual support, French
Record number: 50, Textual support number: 1 OBS
audit rétrospectif : 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 50, French, - audit%20r%C3%A9trospectif
Record 50, Spanish
Record 50, Textual support, Spanish
Record 51 - internal organization data 2015-02-05
Record 51, English
Record 51, Subject field(s)
- Auditing (Accounting)
- Government Accounting
Record 51, Main entry term, English
- auditor's external expert
1, record 51, English, auditor%27s%20external%20expert
correct
Record 51, Abbreviations, English
Record 51, Synonyms, English
Record 51, Textual support, English
Record number: 51, 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 51, English, - auditor%27s%20external%20expert
Record 51, French
Record 51, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité publique
Record 51, Main entry term, French
- expert externe choisi par l'auditeur
1, record 51, French, expert%20externe%20choisi%20par%20l%27auditeur
correct, masculine noun
Record 51, Abbreviations, French
Record 51, Synonyms, French
Record 51, Textual support, French
Record number: 51, 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 51, French, - expert%20externe%20choisi%20par%20l%27auditeur
Record number: 51, 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 51, French, - expert%20externe%20choisi%20par%20l%27auditeur
Record 51, Spanish
Record 51, Textual support, Spanish
Record 52 - internal organization data 2015-02-05
Record 52, English
Record 52, Subject field(s)
- Auditing (Accounting)
- Government Accounting
Record 52, Main entry term, English
- audit plan summary
1, record 52, English, audit%20plan%20summary
correct
Record 52, Abbreviations, English
- APS 2, record 52, English, APS
correct
Record 52, Synonyms, English
Record 52, Textual support, English
Record number: 52, Textual support number: 1 DEF
A document that provides information to entity management about the audit at the beginning of the examination phase. 3, record 52, English, - audit%20plan%20summary
Record number: 52, Textual support number: 1 OBS
[An audit plan summary] outlines the objectives, scope, approach, and criteria of the audit; the areas and other entities, if any, subject to audit; the team members (names and security clearance levels); and the time frames for the audit phases. 3, record 52, English, - audit%20plan%20summary
Record 52, French
Record 52, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité publique
Record 52, Main entry term, French
- sommaire du plan d'audit
1, record 52, French, sommaire%20du%20plan%20d%27audit
correct, masculine noun
Record 52, Abbreviations, French
- SPA 2, record 52, French, SPA
correct, masculine noun
Record 52, Synonyms, French
- sommaire du plan de vérification 3, record 52, French, sommaire%20du%20plan%20de%20v%C3%A9rification
correct, masculine noun, Canada
Record 52, Textual support, French
Record number: 52, Textual support number: 1 DEF
Document qui offre à la direction de l’entité auditée de l’information concernant l’audit au début de l’étape de l’examen. 4, record 52, French, - sommaire%20du%20plan%20d%27audit
Record number: 52, Textual support number: 1 OBS
[Le sommaire du plan d’audit] présente les objectifs, l’étendue, la méthode et les critères de l’audit, les domaines faisant l’objet de l’audit ainsi que toute autre entité visée par l’audit, et s’il y a lieu, les membres de l’équipe d’audit (noms et cotes de sécurité), ainsi que le calendrier des différentes étapes de l’audit. 4, record 52, French, - sommaire%20du%20plan%20d%27audit
Record number: 52, Textual support number: 2 OBS
audit : 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). 3, record 52, French, - sommaire%20du%20plan%20d%27audit
Record 52, Spanish
Record 52, Textual support, Spanish
Record 53 - internal organization data 2015-02-05
Record 53, English
Record 53, Subject field(s)
- Auditing (Accounting)
- Government Accounting
Record 53, Main entry term, English
- auditor's internal expert
1, record 53, English, auditor%27s%20internal%20expert
correct
Record 53, Abbreviations, English
Record 53, Synonyms, English
Record 53, Textual support, English
Record number: 53, Textual support number: 1 DEF
An OAG [Office of the Auditor General] staff [member] (including temporary staff [members]) possessing 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 53, English, - auditor%27s%20internal%20expert
Record 53, French
Record 53, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité publique
Record 53, Main entry term, French
- expert interne choisi par l'auditeur
1, record 53, French, expert%20interne%20choisi%20par%20l%27auditeur
correct, masculine noun
Record 53, Abbreviations, French
Record 53, Synonyms, French
Record 53, Textual support, French
Record number: 53, Textual support number: 1 DEF
Membre du personnel du BVG [Bureau du vérificateur général](incluant le personnel temporaire) possédant 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 53, French, - expert%20interne%20choisi%20par%20l%27auditeur
Record number: 53, 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 53, French, - expert%20interne%20choisi%20par%20l%27auditeur
Record 53, Spanish
Record 53, Textual support, Spanish
Record 54 - internal organization data 2015-02-05
Record 54, English
Record 54, Subject field(s)
- Auditing (Accounting)
- Government Accounting
Record 54, Main entry term, English
- audit logic matrix
1, record 54, English, audit%20logic%20matrix
correct
Record 54, Abbreviations, English
- ALM 1, record 54, English, ALM
correct
Record 54, Synonyms, English
Record 54, Textual support, English
Record number: 54, Textual support number: 1 DEF
The planning tool used for performance audits. 1, record 54, English, - audit%20logic%20matrix
Record number: 54, Textual support number: 1 OBS
[The audit logic matrix] describes the logical relationship between the audit’s objectives, criteria, and approach and the kinds of observations that are expected to emerge. 1, record 54, English, - audit%20logic%20matrix
Record 54, French
Record 54, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité publique
Record 54, Main entry term, French
- grille logique d'audit
1, record 54, French, grille%20logique%20d%27audit
correct, feminine noun
Record 54, Abbreviations, French
- GLA 1, record 54, French, GLA
correct, feminine noun
Record 54, Synonyms, French
- grille logique de vérification 2, record 54, French, grille%20logique%20de%20v%C3%A9rification
feminine noun, Canada
Record 54, Textual support, French
Record number: 54, Textual support number: 1 DEF
Outil de planification utilisé pour les audits de performance qui sert à établir les liens logiques entre les objectifs, les critères et la stratégie d’un audit, ainsi que le type d’observations auxquelles on s’attend. 1, record 54, French, - grille%20logique%20d%27audit
Record number: 54, Textual support number: 1 OBS
audit : 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). 2, record 54, French, - grille%20logique%20d%27audit
Record 54, Spanish
Record 54, Textual support, Spanish
Record 55 - internal organization data 2015-02-05
Record 55, English
Record 55, Subject field(s)
- Titles of Documents and Works
- Auditing (Accounting)
- Government Accounting
Record 55, Main entry term, English
- Performance Audit Manual
1, record 55, English, Performance%20Audit%20Manual
correct
Record 55, Abbreviations, English
Record 55, Synonyms, English
Record 55, Textual support, English
Record number: 55, Textual support number: 1 OBS
Performance Audit Manual: published by the Office of the Auditor General of Canada. 2, record 55, English, - Performance%20Audit%20Manual
Record 55, French
Record 55, Domaine(s)
- Titres de documents et d'œuvres
- Vérification (Comptabilité)
- Comptabilité publique
Record 55, Main entry term, French
- Manuel d'audit de performance
1, record 55, French, Manuel%20d%27audit%20de%20performance
correct, masculine noun
Record 55, Abbreviations, French
Record 55, Synonyms, French
Record 55, Textual support, French
Record number: 55, Textual support number: 1 OBS
Manuel d’audit de performance : publication du Bureau du vérificateur général du Canada. 2, record 55, French, - Manuel%20d%27audit%20de%20performance
Record number: 55, Textual support number: 2 OBS
audit : 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). 2, record 55, French, - Manuel%20d%27audit%20de%20performance
Record 55, Spanish
Record 55, Textual support, Spanish
Record 56 - internal organization data 2014-12-09
Record 56, English
Record 56, Subject field(s)
- Auditing (Accounting)
- Government Accounting
- Management Control
Record 56, Main entry term, English
- audit program
1, record 56, English, audit%20program
correct
Record 56, Abbreviations, English
Record 56, Synonyms, English
Record 56, Textual support, English
Record number: 56, Textual support number: 1 DEF
A detailed listing of the nature and extent of procedures to be carried out in a particular audit engagement. 2, record 56, English, - audit%20program
Record 56, Key term(s)
- audit programme
Record 56, French
Record 56, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité publique
- Contrôle de gestion
Record 56, Main entry term, French
- programme d'audit
1, record 56, French, programme%20d%27audit
correct, see observation, masculine noun
Record 56, Abbreviations, French
Record 56, Synonyms, French
- programme de vérification 2, record 56, French, programme%20de%20v%C3%A9rification
correct, masculine noun, Canada
- programme de révision 1, record 56, French, programme%20de%20r%C3%A9vision
correct, masculine noun, Belgium
Record 56, Textual support, French
Record number: 56, Textual support number: 1 DEF
Liste détaillée indiquant la nature et l’étendue des contrôles que l’auditeur se propose de mettre en œuvre pour remplir la mission qui lui a été confiée. 1, record 56, French, - programme%20d%27audit
Record number: 56, Textual support number: 1 OBS
programme d’audit : 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). 3, record 56, French, - programme%20d%27audit
Record 56, Spanish
Record 56, Campo(s) temático(s)
- Verificación (Contabilidad)
- Contabilidad pública
- Control de gestión
Record 56, Main entry term, Spanish
- programa de la auditoría
1, record 56, Spanish, programa%20de%20la%20auditor%C3%ADa
correct, masculine noun, plural
Record 56, Abbreviations, Spanish
Record 56, Synonyms, Spanish
- programa de fiscalización 1, record 56, Spanish, programa%20de%20fiscalizaci%C3%B3n
correct, see observation, masculine noun, plural
- programa del control 1, record 56, Spanish, programa%20del%20control
masculine noun, plural
Record 56, Textual support, Spanish
Record number: 56, Textual support number: 1 OBS
programa de fiscalización: este término se emplea en el campo de la contabilidad pública. 2, record 56, Spanish, - programa%20de%20la%20auditor%C3%ADa
Record 57 - internal organization data 2014-09-02
Record 57, English
Record 57, Subject field(s)
- Auditing (Accounting)
- Government Accounting
Record 57, Main entry term, English
- transparency in auditing
1, record 57, English, transparency%20in%20auditing
correct
Record 57, Abbreviations, English
Record 57, Synonyms, English
Record 57, Textual support, English
Record 57, French
Record 57, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité publique
Record 57, Main entry term, French
- transparence en matière d'audit
1, record 57, French, transparence%20en%20mati%C3%A8re%20d%27audit
correct, see observation, feminine noun
Record 57, Abbreviations, French
Record 57, Synonyms, French
- transparence en matière de vérification 1, record 57, French, transparence%20en%20mati%C3%A8re%20de%20v%C3%A9rification
correct, feminine noun
Record 57, Textual support, French
Record number: 57, Textual support number: 1 OBS
audit : 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 57, French, - transparence%20en%20mati%C3%A8re%20d%27audit
Record 57, Spanish
Record 57, Textual support, Spanish
Record 58 - internal organization data 2014-06-26
Record 58, English
Record 58, Subject field(s)
- Computer Programs and Programming
- Accounting
Record 58, Main entry term, English
- embedded audit module
1, record 58, English, embedded%20audit%20module
correct
Record 58, Abbreviations, English
Record 58, Synonyms, English
Record 58, Textual support, English
Record number: 58, Textual support number: 1 CONT
This approach embraces a family of techniques ..., including test data, parallel simulation, integrated test facility and embedded audit module. 2, record 58, English, - embedded%20audit%20module
Record 58, French
Record 58, Domaine(s)
- Programmes et programmation (Informatique)
- Comptabilité
Record 58, Main entry term, French
- module intégré d'audit
1, record 58, French, module%20int%C3%A9gr%C3%A9%20d%27audit
correct, see observation, masculine noun
Record 58, Abbreviations, French
Record 58, Synonyms, French
- module intégré de vérification 1, record 58, French, module%20int%C3%A9gr%C3%A9%20de%20v%C3%A9rification
correct, masculine noun, Canada
- module intégré de révision 1, record 58, French, module%20int%C3%A9gr%C3%A9%20de%20r%C3%A9vision
correct, masculine noun, Belgium
Record 58, Textual support, French
Record number: 58, Textual support number: 1 DEF
Programme inclus dans un logiciel d’application, qui effectue certains contrôles sur le traitement des opérations en même temps que se produit le processus de traitement, et permet donc à l’auditeur d’assurer une surveillance efficace, continue ou sélective, de la performance du système de traitement des opérations, et de détecter les défaillances ou les modifications incorrectes ou inappropriées du système. 1, record 58, French, - module%20int%C3%A9gr%C3%A9%20d%27audit
Record number: 58, Textual support number: 1 OBS
Le module intégré d’audit fonctionne sensiblement de la même façon qu’un module externe d’audit, car il effectue la surveillance des opérations pendant leur traitement. La principale différence est qu’il est intégré au système informatique de l’entité cliente plutôt que d’y être relié depuis l’extérieur. 1, record 58, French, - module%20int%C3%A9gr%C3%A9%20d%27audit
Record number: 58, Textual support number: 2 OBS
module intégré d’audit : 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). 2, record 58, French, - module%20int%C3%A9gr%C3%A9%20d%27audit
Record 58, Spanish
Record 58, Textual support, Spanish
Record 59 - internal organization data 2014-03-12
Record 59, English
Record 59, Subject field(s)
- Organizations and Associations (Admin.)
- Auditing (Accounting)
- Government Accounting
Record 59, Main entry term, English
- independent audit committee
1, record 59, English, independent%20audit%20committee
correct
Record 59, Abbreviations, English
Record 59, Synonyms, English
Record 59, Textual support, English
Record 59, French
Record 59, Domaine(s)
- Organismes et associations (Admin.)
- Vérification (Comptabilité)
- Comptabilité publique
Record 59, Main entry term, French
- comité de l'audit externe
1, record 59, French, comit%C3%A9%20de%20l%27audit%20externe
correct, masculine noun
Record 59, Abbreviations, French
Record 59, Synonyms, French
Record 59, Textual support, French
Record number: 59, Textual support number: 1 OBS
comité de l'audit externe : 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). 1, record 59, French, - comit%C3%A9%20de%20l%27audit%20externe
Record 59, Spanish
Record 59, Textual support, Spanish
Record 60 - internal organization data 2014-03-12
Record 60, English
Record 60, Subject field(s)
- Occupation Names (General)
- Management Control
- Auditing (Accounting)
- Government Accounting
Record 60, Main entry term, English
- internal audit principal
1, record 60, English, internal%20audit%20principal
correct
Record 60, Abbreviations, English
Record 60, Synonyms, English
Record 60, Textual support, English
Record 60, French
Record 60, Domaine(s)
- Désignations des emplois (Généralités)
- Contrôle de gestion
- Vérification (Comptabilité)
- Comptabilité publique
Record 60, Main entry term, French
- responsable de l’audit interne
1, record 60, French, responsable%20de%20l%26rsquo%3Baudit%20interne
correct, masculine and feminine noun
Record 60, Abbreviations, French
Record 60, Synonyms, French
Record 60, Textual support, French
Record number: 60, Textual support number: 1 OBS
responsable de l'audit interne : 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). 2, record 60, French, - responsable%20de%20l%26rsquo%3Baudit%20interne
Record 60, Spanish
Record 60, Textual support, Spanish
Record 61 - internal organization data 2014-01-06
Record 61, English
Record 61, Subject field(s)
- Management Control
Record 61, Main entry term, English
- audit
1, record 61, English, audit
correct, noun, standardized
Record 61, Abbreviations, English
Record 61, Synonyms, English
Record 61, Textual support, English
Record number: 61, Textual support number: 1 DEF
Any systematic appraisal of operations for the purpose of determining conformity with prescribed criteria. 2, record 61, English, - audit
Record number: 61, Textual support number: 1 OBS
In some cases, the audit may include standard setting. 3, record 61, English, - audit
Record number: 61, Textual support number: 2 OBS
audit: term standardized by the Health Technology Assessment (HTA) Glossary English Editorial Board and the Translation Bureau. 4, record 61, English, - audit
Record 61, French
Record 61, Domaine(s)
- Contrôle de gestion
Record 61, Main entry term, French
- audit
1, record 61, French, audit
correct, masculine noun, standardized
Record 61, Abbreviations, French
Record 61, Synonyms, French
- contrôle 2, record 61, French, contr%C3%B4le
correct, masculine noun
- vérification 2, record 61, French, v%C3%A9rification
correct, feminine noun, Canada
Record 61, Textual support, French
Record number: 61, Textual support number: 1 DEF
Examen critique d’une opération, d’une activité particulière ou de la situation générale d’une entité, prenant généralement appui sur des normes et des techniques établies et recommandées par un organisme professionnel [...] 2, record 61, French, - audit
Record number: 61, Textual support number: 1 OBS
Née dans le domaine de l’information financière, la notion s’est étendue à d’autres champs (audit environnemental, audit qualité, audit de sécurité informatique, etc.). Toutefois, dans le domaine originel, c’est le terme «vérification» qui s’est imposé et demeure en usage au Canada. 2, record 61, French, - audit
Record number: 61, Textual support number: 2 OBS
Dans certains cas, l’audit peut inclure l’établissement de normes. 3, record 61, French, - audit
Record number: 61, Textual support number: 3 OBS
audit : terme normalisé par l'Institut national d’excellence en santé et en services sociaux(INESSS) et le Bureau de la traduction. 4, record 61, French, - audit
Record 61, Spanish
Record 61, Textual support, Spanish
Record 62 - internal organization data 2013-12-03
Record 62, English
Record 62, Subject field(s)
- Auditing (Accounting)
- Government Accounting
Record 62, Main entry term, English
- supplementary audit 1, record 62, English, supplementary%20audit
Record 62, Abbreviations, English
Record 62, Synonyms, English
Record 62, Textual support, English
Record 62, French
Record 62, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité publique
Record 62, Main entry term, French
- audit supplémentaire
1, record 62, French, audit%20suppl%C3%A9mentaire
see observation, masculine noun
Record 62, Abbreviations, French
Record 62, Synonyms, French
- vérification supplémentaire 2, record 62, French, v%C3%A9rification%20suppl%C3%A9mentaire
feminine noun, Canada
Record 62, Textual support, French
Record number: 62, Textual support number: 1 OBS
audit supplémentaire : 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). 3, record 62, French, - audit%20suppl%C3%A9mentaire
Record 62, Spanish
Record 62, Textual support, Spanish
Record 63 - internal organization data 2013-12-03
Record 63, English
Record 63, Subject field(s)
- Auditing (Accounting)
- Government Accounting
Record 63, Main entry term, English
- theme audit 1, record 63, English, theme%20audit
Record 63, Abbreviations, English
Record 63, Synonyms, English
Record 63, Textual support, English
Record number: 63, Textual support number: 1 OBS
... broad-based examination of general government functions and activities which involved the coordinated efforts of a number of audit units within the (audit) Bureau. 2, record 63, English, - theme%20audit
Record 63, French
Record 63, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité publique
Record 63, Main entry term, French
- audit par thème
1, record 63, French, audit%20par%20th%C3%A8me
see observation, masculine noun
Record 63, Abbreviations, French
Record 63, Synonyms, French
- vérification par thème 2, record 63, French, v%C3%A9rification%20par%20th%C3%A8me
feminine noun, Canada
Record 63, Textual support, French
Record number: 63, Textual support number: 1 OBS
audit par thème : 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 63, French, - audit%20par%20th%C3%A8me
Record 63, Spanish
Record 63, Textual support, Spanish
Record 64 - internal organization data 2013-06-28
Record 64, English
Record 64, Subject field(s)
- Auditing (Accounting)
- Government Accounting
Record 64, Main entry term, English
- audit manual
1, record 64, English, audit%20manual
correct
Record 64, Abbreviations, English
Record 64, Synonyms, English
- auditing manual 2, record 64, English, auditing%20manual
correct
- audit guide 3, record 64, English, audit%20guide
correct
Record 64, Textual support, English
Record number: 64, Textual support number: 1 DEF
A set of written instructions, for general application, setting out auditing policies, techniques and procedures. 4, record 64, English, - audit%20manual
Record 64, French
Record 64, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité publique
Record 64, Main entry term, French
- guide d'audit
1, record 64, French, guide%20d%27audit
correct, see observation, masculine noun
Record 64, Abbreviations, French
Record 64, Synonyms, French
- manuel d’audit 1, record 64, French, manuel%20d%26rsquo%3Baudit
correct, see observation, masculine noun
- guide de vérification 2, record 64, French, guide%20de%20v%C3%A9rification
correct, masculine noun, Canada
- manuel de vérification 2, record 64, French, manuel%20de%20v%C3%A9rification
correct, masculine noun, Canada
Record 64, Textual support, French
Record number: 64, Textual support number: 1 DEF
Ouvrage dans lequel on retrouve les directives, les lignes de conduite et les contrôles ayant une application générale dans l’accomplissement d’une mission d’audit. 1, record 64, French, - guide%20d%27audit
Record number: 64, Textual support number: 1 OBS
guide d’audit; manuel d’audit : 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). 3, record 64, French, - guide%20d%27audit
Record 64, Spanish
Record 64, Campo(s) temático(s)
- Verificación (Contabilidad)
- Contabilidad pública
Record 64, Main entry term, Spanish
- manual de auditoría
1, record 64, Spanish, manual%20de%20auditor%C3%ADa
correct, masculine noun
Record 64, Abbreviations, Spanish
Record 64, Synonyms, Spanish
- manual de fiscalización 1, record 64, Spanish, manual%20de%20fiscalizaci%C3%B3n
correct, see observation, masculine noun
- manual de control 1, record 64, Spanish, manual%20de%20control
correct, masculine noun
Record 64, Textual support, Spanish
Record number: 64, Textual support number: 1 OBS
manual de fiscalización: este término se emplea en el campo de la contabilidad pública. 2, record 64, Spanish, - manual%20de%20auditor%C3%ADa
Record 65 - internal organization data 2013-06-28
Record 65, English
Record 65, Subject field(s)
- Auditing (Accounting)
- Government Accounting
- Management Control
Record 65, Main entry term, English
- audit method
1, record 65, English, audit%20method
correct
Record 65, Abbreviations, English
Record 65, Synonyms, English
Record 65, Textual support, English
Record 65, French
Record 65, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité publique
- Contrôle de gestion
Record 65, Main entry term, French
- méthode d'audit
1, record 65, French, m%C3%A9thode%20d%27audit
correct, see observation, feminine noun
Record 65, Abbreviations, French
Record 65, Synonyms, French
- méthode de vérification 2, record 65, French, m%C3%A9thode%20de%20v%C3%A9rification
correct, feminine noun, Canada
- méthode de révision 3, record 65, French, m%C3%A9thode%20de%20r%C3%A9vision
correct, feminine noun, Belgium
Record 65, Textual support, French
Record number: 65, Textual support number: 1 OBS
méthode d’audit : 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). 4, record 65, French, - m%C3%A9thode%20d%27audit
Record 65, Spanish
Record 65, Campo(s) temático(s)
- Verificación (Contabilidad)
- Contabilidad pública
- Control de gestión
Record 65, Main entry term, Spanish
- método de la auditoría
1, record 65, Spanish, m%C3%A9todo%20de%20la%20auditor%C3%ADa
masculine noun
Record 65, Abbreviations, Spanish
Record 65, Synonyms, Spanish
- método de la fiscalización 1, record 65, Spanish, m%C3%A9todo%20de%20la%20fiscalizaci%C3%B3n
see observation, masculine noun
- método del control 1, record 65, Spanish, m%C3%A9todo%20del%20control
masculine noun
Record 65, Textual support, Spanish
Record number: 65, Textual support number: 1 OBS
método de la fiscalización: este término se emplea en el campo de la contabilidad pública. 2, record 65, Spanish, - m%C3%A9todo%20de%20la%20auditor%C3%ADa
Record 66 - internal organization data 2013-06-28
Record 66, English
Record 66, Subject field(s)
- Auditing (Accounting)
- Government Accounting
Record 66, Main entry term, English
- audit mandate
1, record 66, English, audit%20mandate
correct
Record 66, Abbreviations, English
Record 66, Synonyms, English
Record 66, Textual support, English
Record 66, French
Record 66, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité publique
Record 66, Main entry term, French
- mandat d'audit
1, record 66, French, mandat%20d%27audit
correct, see observation, masculine noun
Record 66, Abbreviations, French
Record 66, Synonyms, French
- mandat de contrôle 2, record 66, French, mandat%20de%20contr%C3%B4le
correct, masculine noun
- mandat de vérification 3, record 66, French, mandat%20de%20v%C3%A9rification
correct, masculine noun, Canada
- mandat de révision 2, record 66, French, mandat%20de%20r%C3%A9vision
correct, masculine noun, Belgium
Record 66, Textual support, French
Record number: 66, Textual support number: 1 OBS
mandat d’audit : 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). 4, record 66, French, - mandat%20d%27audit
Record 66, Spanish
Record 66, Campo(s) temático(s)
- Verificación (Contabilidad)
- Contabilidad pública
Record 66, Main entry term, Spanish
- competencia de auditoría
1, record 66, Spanish, competencia%20de%20auditor%C3%ADa
feminine noun
Record 66, Abbreviations, Spanish
Record 66, Synonyms, Spanish
- competencia de fiscalización 1, record 66, Spanish, competencia%20de%20fiscalizaci%C3%B3n
see observation, feminine noun
- competencia de control 1, record 66, Spanish, competencia%20de%20control
feminine noun
Record 66, Textual support, Spanish
Record number: 66, Textual support number: 1 OBS
competencia de fiscalización: este término se emplea en el campo de la contabilidad pública. 2, record 66, Spanish, - competencia%20de%20auditor%C3%ADa
Record 66, Key term(s)
- orden de auditoría
- orden de fiscalización
- orden de control
Record 67 - internal organization data 2013-05-14
Record 67, English
Record 67, Subject field(s)
- Auditing (Accounting)
- Government Accounting
Record 67, Main entry term, English
- audit recommendation
1, record 67, English, audit%20recommendation
correct
Record 67, Abbreviations, English
Record 67, Synonyms, English
- auditor's recommendation 2, record 67, English, auditor%27s%20recommendation
correct
Record 67, Textual support, English
Record number: 67, Textual support number: 1 DEF
A recommendation for improvement issued by the auditor, either in his report or in a management letter, following a negative observation. 2, record 67, English, - audit%20recommendation
Record number: 67, Textual support number: 1 OBS
audit recommendation; auditor's recommendation: terms usually used in the plural. 3, record 67, English, - audit%20recommendation
Record 67, Key term(s)
- audit recommendations
- auditor's recommendations
Record 67, French
Record 67, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité publique
Record 67, Main entry term, French
- recommandation de l'audit
1, record 67, French, recommandation%20de%20l%27audit
correct, see observation, feminine noun
Record 67, Abbreviations, French
Record 67, Synonyms, French
- recommandation de l'auditeur 2, record 67, French, recommandation%20de%20l%27auditeur
correct, see observation, feminine noun
- recommandation de la vérification 3, record 67, French, recommandation%20de%20la%20v%C3%A9rification
correct, feminine noun, Canada
- recommandation du vérificateur 4, record 67, French, recommandation%20du%20v%C3%A9rificateur
correct, feminine noun, Canada
- recommandation du réviseur 2, record 67, French, recommandation%20du%20r%C3%A9viseur
correct, feminine noun, Belgium
Record 67, Textual support, French
Record number: 67, Textual support number: 1 DEF
recommandations de l’audit. Dans le cadre d’une mission d’audit corrections et améliorations que l’auditeur suggère que l’on apporte aux systèmes qu’il a examinés, en fournissant, le cas échéant, une évaluation des diverses mesures correctrices possibles, par exemple sous la forme d’une comparaison des coûts et des avantages des mesures de contrôle supplémentaires proposées. 2, record 67, French, - recommandation%20de%20l%27audit
Record number: 67, Textual support number: 1 OBS
recommandation de l’audit; recommandation de l’auditeur; recommandation de la vérification; recommandation du vérificateur; recommandation du réviseur : termes habituellement utilisés au pluriel. 5, record 67, French, - recommandation%20de%20l%27audit
Record number: 67, Textual support number: 2 OBS
recommandation de l'audit; recommandation de l'auditeur : le Bureau de la traduction du gouvernement du Canada recommande l'usage des termes «audit» et «auditeur» dans le domaine de la comptabilité(REC-13/2013-02). 6, record 67, French, - recommandation%20de%20l%27audit
Record 67, Key term(s)
- recommandations de l'audit
- recommandations de l'auditeur
- recommandations de la vérification
- recommandations du vérificateur
- recommandations du réviseur
Record 67, Spanish
Record 67, Campo(s) temático(s)
- Verificación (Contabilidad)
- Contabilidad pública
Record 67, Main entry term, Spanish
- recomendaciones de la auditoría
1, record 67, Spanish, recomendaciones%20de%20la%20auditor%C3%ADa
correct, feminine noun, plural
Record 67, Abbreviations, Spanish
Record 67, Synonyms, Spanish
- recomendaciones de la fiscalización 1, record 67, Spanish, recomendaciones%20de%20la%20fiscalizaci%C3%B3n
correct, see observation, feminine noun, plural
- recomendaciones del control 1, record 67, Spanish, recomendaciones%20del%20control
feminine noun, plural
Record 67, Textual support, Spanish
Record number: 67, Textual support number: 1 OBS
recomendaciones de la fiscalización: este término se emplea en el campo de la contabilidad pública. 2, record 67, Spanish, - recomendaciones%20de%20la%20auditor%C3%ADa
Record 68 - internal organization data 2013-05-14
Record 68, English
Record 68, Subject field(s)
- Management Control
- Auditing (Accounting)
- Government Accounting
Record 68, Main entry term, English
- internal audit plan
1, record 68, English, internal%20audit%20plan
correct
Record 68, Abbreviations, English
Record 68, Synonyms, English
Record 68, Textual support, English
Record 68, French
Record 68, Domaine(s)
- Contrôle de gestion
- Vérification (Comptabilité)
- Comptabilité publique
Record 68, Main entry term, French
- plan d'audit interne
1, record 68, French, plan%20d%27audit%20interne
correct, see observation, masculine noun
Record 68, Abbreviations, French
Record 68, Synonyms, French
- plan de vérification interne 2, record 68, French, plan%20de%20v%C3%A9rification%20interne
correct, masculine noun, Canada
Record 68, Textual support, French
Record number: 68, Textual support number: 1 OBS
plan d’audit interne : 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). 3, record 68, French, - plan%20d%27audit%20interne
Record 68, Spanish
Record 68, Textual support, Spanish
Record 69 - internal organization data 2013-05-14
Record 69, English
Record 69, Subject field(s)
- Management Control
- Auditing (Accounting)
- Public Service
Record 69, Main entry term, English
- internal audit policy
1, record 69, English, internal%20audit%20policy
correct
Record 69, Abbreviations, English
Record 69, Synonyms, English
Record 69, Textual support, English
Record number: 69, Textual support number: 1 CONT
The purposes of the internal audit policy are to define the role of internal audit, define the scope, operating criteria, and frequency of audits ... 2, record 69, English, - internal%20audit%20policy
Record 69, French
Record 69, Domaine(s)
- Contrôle de gestion
- Vérification (Comptabilité)
- Fonction publique
Record 69, Main entry term, French
- politique d'audit interne
1, record 69, French, politique%20d%27audit%20interne
correct, see observation, feminine noun
Record 69, Abbreviations, French
Record 69, Synonyms, French
- politique de vérification interne 2, record 69, French, politique%20de%20v%C3%A9rification%20interne
correct, feminine noun, Canada
Record 69, Textual support, French
Record number: 69, Textual support number: 1 CONT
La politique de vérification interne établit le cadre de vérification interne. 3, record 69, French, - politique%20d%27audit%20interne
Record number: 69, Textual support number: 1 OBS
politique d’audit interne : 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). 4, record 69, French, - politique%20d%27audit%20interne
Record 69, Spanish
Record 69, Textual support, Spanish
Record 70 - internal organization data 2013-05-14
Record 70, English
Record 70, Subject field(s)
- Auditing (Accounting)
- Government Accounting
Record 70, Main entry term, English
- generally accepted government audit standard
1, record 70, English, generally%20accepted%20government%20audit%20standard
correct
Record 70, Abbreviations, English
Record 70, Synonyms, English
- generally accepted government auditing standard 2, record 70, English, generally%20accepted%20government%20auditing%20standard
correct
Record 70, Textual support, English
Record number: 70, Textual support number: 1 OBS
generally accepted government auditing standard; generally accepted government audit standard: terms usually used in the plural. 1, record 70, English, - generally%20accepted%20government%20audit%20standard
Record 70, Key term(s)
- generally accepted government auditing standards
- generally accepted government audit standards
Record 70, French
Record 70, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité publique
Record 70, Main entry term, French
- norme d'audit dans le secteur public généralement admise
1, record 70, French, norme%20d%27audit%20dans%20le%20secteur%20public%20g%C3%A9n%C3%A9ralement%20admise
correct, see observation, feminine noun
Record 70, Abbreviations, French
Record 70, Synonyms, French
- norme d'audit dans le secteur public généralement reconnue 1, record 70, French, norme%20d%27audit%20dans%20le%20secteur%20public%20g%C3%A9n%C3%A9ralement%20reconnue
correct, see observation, feminine noun
- norme de vérification dans le secteur public généralement admise 2, record 70, French, norme%20de%20v%C3%A9rification%20dans%20le%20secteur%20public%20g%C3%A9n%C3%A9ralement%20admise
correct, feminine noun, Canada
- norme de vérification dans le secteur public généralement reconnue 2, record 70, French, norme%20de%20v%C3%A9rification%20dans%20le%20secteur%20public%20g%C3%A9n%C3%A9ralement%20reconnue
correct, feminine noun, Canada
Record 70, Textual support, French
Record number: 70, Textual support number: 1 OBS
norme d’audit dans le secteur public généralement admise; norme d’audit dans le secteur public généralement reconnue; norme de vérification dans le secteur public généralement admise; norme de vérification dans le secteur public généralement reconnue : termes habituellement utilisés au pluriel. 3, record 70, French, - norme%20d%27audit%20dans%20le%20secteur%20public%20g%C3%A9n%C3%A9ralement%20admise
Record number: 70, Textual support number: 2 OBS
norme d’audit dans le secteur public généralement admise; norme d’audit dans le secteur public généralement reconnue : 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). 1, record 70, French, - norme%20d%27audit%20dans%20le%20secteur%20public%20g%C3%A9n%C3%A9ralement%20admise
Record 70, Key term(s)
- normes d'audit dans le secteur public généralement admises
- normes d'audit dans le secteur public généralement reconnues
- normes de vérification dans le secteur public généralement admises
- normes de vérification dans le secteur public généralement reconnues
Record 70, Spanish
Record 70, Textual support, Spanish
Record 71 - internal organization data 2013-05-14
Record 71, English
Record 71, Subject field(s)
- Auditing (Accounting)
Record 71, Main entry term, English
- first-party audit 1, record 71, English, first%2Dparty%20audit
Record 71, Abbreviations, English
Record 71, Synonyms, English
Record 71, Textual support, English
Record 71, French
Record 71, Domaine(s)
- Vérification (Comptabilité)
Record 71, Main entry term, French
- audit de premier niveau
1, record 71, French, audit%20de%20premier%20niveau
see observation, masculine noun
Record 71, Abbreviations, French
Record 71, Synonyms, French
- vérification de premier niveau 2, record 71, French, v%C3%A9rification%20de%20premier%20niveau
feminine noun, Canada
Record 71, Textual support, French
Record number: 71, Textual support number: 1 DEF
Audit interne effectué par l’entreprise. 2, record 71, French, - audit%20de%20premier%20niveau
Record number: 71, Textual support number: 1 OBS
audit de premier niveau : 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 71, French, - audit%20de%20premier%20niveau
Record 71, Spanish
Record 71, Textual support, Spanish
Record 72 - internal organization data 2013-02-26
Record 72, English
Record 72, Subject field(s)
- Auditing (Accounting)
- Government Accounting
Record 72, Main entry term, English
- underauditing
1, record 72, English, underauditing
correct
Record 72, Abbreviations, English
Record 72, Synonyms, English
Record 72, Textual support, English
Record 72, French
Record 72, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité publique
Record 72, Main entry term, French
- sous-audit
1, record 72, French, sous%2Daudit
correct, see observation, masculine noun
Record 72, Abbreviations, French
Record 72, Synonyms, French
- sous-vérification 2, record 72, French, sous%2Dv%C3%A9rification
correct, feminine noun, Canada
Record 72, Textual support, French
Record number: 72, Textual support number: 1 OBS
sous-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). 1, record 72, French, - sous%2Daudit
Record 72, Spanish
Record 72, Textual support, Spanish
Record 73 - internal organization data 2013-02-26
Record 73, English
Record 73, Subject field(s)
- Auditing (Accounting)
- Government Accounting
Record 73, Main entry term, English
- scoping
1, record 73, English, scoping
correct
Record 73, Abbreviations, English
Record 73, Synonyms, English
Record 73, Textual support, English
Record number: 73, Textual support number: 1 DEF
The process of identifying the elements to be audited and the time period in which the audit will be conducted. 1, record 73, English, - scoping
Record 73, French
Record 73, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité publique
Record 73, Main entry term, French
- délimitation de l'audit
1, record 73, French, d%C3%A9limitation%20de%20l%27audit
correct, see observation, feminine noun
Record 73, Abbreviations, French
Record 73, Synonyms, French
- délimitation de la vérification 2, record 73, French, d%C3%A9limitation%20de%20la%20v%C3%A9rification
correct, feminine noun, Canada
Record 73, Textual support, French
Record number: 73, Textual support number: 1 DEF
Processus par lequel on détermine les éléments à vérifier et la période visée par [l’audit]. 2, record 73, French, - d%C3%A9limitation%20de%20l%27audit
Record number: 73, Textual support number: 1 OBS
délimitation de l'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 73, French, - d%C3%A9limitation%20de%20l%27audit
Record 73, Spanish
Record 73, Textual support, Spanish
Record 74 - internal organization data 2013-02-26
Record 74, English
Record 74, Subject field(s)
- Auditing (Accounting)
Record 74, Main entry term, English
- scope paragraph
1, record 74, English, scope%20paragraph
correct
Record 74, Abbreviations, English
Record 74, Synonyms, English
Record 74, Textual support, English
Record number: 74, Textual support number: 1 CONT
[The] scope paragraph briefly states the scope or extent of the audit and informs the reader that professional standards were used in the audit and that the evidence is acquired through inspection, observation, enquiry, confirmation, computation and analysis. 2, record 74, English, - scope%20paragraph
Record 74, French
Record 74, Domaine(s)
- Vérification (Comptabilité)
Record 74, Main entry term, French
- paragraphe sur l'étendue de l'audit
1, record 74, French, paragraphe%20sur%20l%27%C3%A9tendue%20de%20l%27audit
correct, see observation, masculine noun
Record 74, Abbreviations, French
Record 74, Synonyms, French
- paragraphe sur la délimitation de l'étendue des travaux 1, record 74, French, paragraphe%20sur%20la%20d%C3%A9limitation%20de%20l%27%C3%A9tendue%20des%20travaux
correct, masculine noun
- paragraphe de délimitation 2, record 74, French, paragraphe%20de%20d%C3%A9limitation
correct, masculine noun
Record 74, Textual support, French
Record number: 74, Textual support number: 1 DEF
Paragraphe du rapport d’audit dans lequel sont données des explications sur la nature et l’étendue de l’audit et sur le niveau d’assurance fourni. 1, record 74, French, - paragraphe%20sur%20l%27%C3%A9tendue%20de%20l%27audit
Record number: 74, Textual support number: 1 OBS
paragraphe sur l'étendue de l'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 74, French, - paragraphe%20sur%20l%27%C3%A9tendue%20de%20l%27audit
Record 74, Spanish
Record 74, Textual support, Spanish
Record 75 - internal organization data 2013-02-26
Record 75, English
Record 75, Subject field(s)
- Corporate Management (General)
- Auditing (Accounting)
- Government Accounting
Record 75, Main entry term, English
- senior audit staff
1, record 75, English, senior%20audit%20staff
correct
Record 75, Abbreviations, English
Record 75, Synonyms, English
Record 75, Textual support, English
Record 75, French
Record 75, Domaine(s)
- Gestion de l'entreprise (Généralités)
- Vérification (Comptabilité)
- Comptabilité publique
Record 75, Main entry term, French
- auditeurs supérieurs
1, record 75, French, auditeurs%20sup%C3%A9rieurs
correct, see observation, masculine noun, plural
Record 75, Abbreviations, French
Record 75, Synonyms, French
- personnel supérieur chargé de l'audit 1, record 75, French, personnel%20sup%C3%A9rieur%20charg%C3%A9%20de%20l%27audit%20
correct, see observation, masculine noun
- cadres supérieurs chargés de l'audit 1, record 75, French, cadres%20sup%C3%A9rieurs%20charg%C3%A9s%20de%20l%27audit%20
correct, see observation, masculine noun, plural
- vérificateurs supérieurs 2, record 75, French, v%C3%A9rificateurs%20sup%C3%A9rieurs
correct, masculine noun, plural, Canada
- personnel supérieur chargé de la vérification 3, record 75, French, personnel%20sup%C3%A9rieur%20charg%C3%A9%20de%20la%20v%C3%A9rification
correct, masculine noun, Canada
- cadres supérieurs chargés de la vérification 3, record 75, French, cadres%20sup%C3%A9rieurs%20charg%C3%A9s%20de%20la%20v%C3%A9rification
correct, masculine noun, plural, Canada
Record 75, Textual support, French
Record number: 75, Textual support number: 1 OBS
auditeurs supérieurs; personnel supérieur chargé de l'audit; cadres supérieurs chargés de l'audit : le Bureau de la traduction du gouvernement du Canada recommande l'usage des termes «audit» et «auditeur» dans le domaine de la comptabilité(REC-13/2013-02). 1, record 75, French, - auditeurs%20sup%C3%A9rieurs
Record 75, Spanish
Record 75, Textual support, Spanish
Record 76 - internal organization data 2013-02-26
Record 76, English
Record 76, Subject field(s)
- Occupation Names (General)
- Auditing (Accounting)
- Government Accounting
Record 76, Main entry term, English
- public accounts principal
1, record 76, English, public%20accounts%20principal
correct
Record 76, Abbreviations, English
Record 76, Synonyms, English
Record 76, Textual support, English
Record 76, French
Record 76, Domaine(s)
- Désignations des emplois (Généralités)
- Vérification (Comptabilité)
- Comptabilité publique
Record 76, Main entry term, French
- directeur principal responsable de l'audit des comptes publics
1, record 76, French, directeur%20principal%20responsable%20de%20l%27audit%20des%20comptes%20publics
correct, see observation, masculine noun
Record 76, Abbreviations, French
Record 76, Synonyms, French
- directrice principale responsable de l'audit des comptes publics 2, record 76, French, directrice%20principale%20responsable%20de%20l%27audit%20des%20comptes%20publics
correct, see observation, feminine noun
- directeur principal responsable de la vérification des comptes publics 3, record 76, French, directeur%20principal%20responsable%20de%20la%20v%C3%A9rification%20des%20comptes%20publics
correct, masculine noun, Canada
- directrice principale responsable de la vérification des comptes publics 2, record 76, French, directrice%20principale%20responsable%20de%20la%20v%C3%A9rification%20des%20comptes%20publics
correct, feminine noun, Canada
Record 76, Textual support, French
Record number: 76, Textual support number: 1 OBS
directeur principal responsable de l'audit des comptes publics; directrice principale responsable de l'audit des comptes publics : 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). 1, record 76, French, - directeur%20principal%20responsable%20de%20l%27audit%20des%20comptes%20publics
Record 76, Spanish
Record 76, Textual support, Spanish
Record 77 - internal organization data 2013-02-26
Record 77, English
Record 77, Subject field(s)
- Auditing (Accounting)
- Financial Accounting
- Business and Administrative Documents
Record 77, Main entry term, English
- report on specified auditing procedures
1, record 77, English, report%20on%20specified%20auditing%20procedures
correct, Canada
Record 77, Abbreviations, English
Record 77, Synonyms, English
- accountant's report 2, record 77, English, accountant%27s%20report
correct, Canada
- professional accountant's report 3, record 77, English, professional%20accountant%27s%20report
correct
- independent accountant's report 3, record 77, English, independent%20accountant%27s%20report
correct, United States
- report of factual findings 1, record 77, English, report%20of%20factual%20findings
correct, see observation
Record 77, Textual support, English
Record number: 77, Textual support number: 1 DEF
The written communication issued by a public accountant at the conclusion of an engagement to apply specified audit procedure to financial information other than financial statements when such procedures are not intended to enable the accountant to express an audit opinion or to provide negative assurance. 4, record 77, English, - report%20on%20specified%20auditing%20procedures
Record number: 77, Textual support number: 1 OBS
report of factual findings: term used by the International Federation of Accountants. 5, record 77, English, - report%20on%20specified%20auditing%20procedures
Record 77, French
Record 77, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité générale
- Écrits commerciaux et administratifs
Record 77, Main entry term, French
- rapport sur l'application de procédures convenues
1, record 77, French, rapport%20sur%20l%27application%20de%20proc%C3%A9dures%20convenues
correct, masculine noun
Record 77, Abbreviations, French
Record 77, Synonyms, French
- rapport de l'expert-comptable 2, record 77, French, rapport%20de%20l%27expert%2Dcomptable
correct, masculine noun, Canada
- rapport sur des procédés d'audit spécifiés 3, record 77, French, rapport%20sur%20des%20proc%C3%A9d%C3%A9s%20d%27audit%20sp%C3%A9cifi%C3%A9s
see observation, masculine noun
- rapport sur des procédés de vérification spécifiés 1, record 77, French, rapport%20sur%20des%20proc%C3%A9d%C3%A9s%20de%20v%C3%A9rification%20sp%C3%A9cifi%C3%A9s
correct, masculine noun, Canada
- rapport du professionnel comptable 4, record 77, French, rapport%20du%20professionnel%20comptable
masculine noun
Record 77, Textual support, French
Record number: 77, Textual support number: 1 DEF
Communication écrite produite par le professionnel comptable à l’issue d’une mission de procédures convenues à l’égard d’informations financières autres que des états financiers. 1, record 77, French, - rapport%20sur%20l%27application%20de%20proc%C3%A9dures%20convenues
Record number: 77, Textual support number: 1 OBS
Le titre d’un tel rapport peut préciser l’objet de la mission, par exemple «rapport de l’expert-comptable sur le chiffre d’affaires brut», ou «rapport sur les résultats de l’examen des comptes fournisseurs». 1, record 77, French, - rapport%20sur%20l%27application%20de%20proc%C3%A9dures%20convenues
Record number: 77, Textual support number: 2 OBS
rapport sur des procédés d’audit spécifiés : 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 77, French, - rapport%20sur%20l%27application%20de%20proc%C3%A9dures%20convenues
Record 77, Spanish
Record 77, Campo(s) temático(s)
- Verificación (Contabilidad)
- Contabilidad general
- Documentos comerciales y administrativos
Record 77, Main entry term, Spanish
- informe del contador
1, record 77, Spanish, informe%20del%20contador
correct, masculine noun
Record 77, Abbreviations, Spanish
Record 77, Synonyms, Spanish
Record 77, Textual support, Spanish
Record 78 - internal organization data 2013-02-22
Record 78, English
Record 78, Subject field(s)
- Auditing (Accounting)
Record 78, Main entry term, English
- conversion audit
1, record 78, English, conversion%20audit
correct
Record 78, Abbreviations, English
Record 78, Synonyms, English
Record 78, Textual support, English
Record number: 78, Textual support number: 1 DEF
An examination of change-over procedures, and new accounting procedures and files, that takes place when there has been a significant change in the accounting system (e.g., a change from a manual to a computerized system or a change of computer hardware or software. 2, record 78, English, - conversion%20audit
Record 78, French
Record 78, Domaine(s)
- Vérification (Comptabilité)
Record 78, Main entry term, French
- audit de la conversion de systèmes
1, record 78, French, audit%20de%20la%20conversion%20de%20syst%C3%A8mes
correct, see observation, masculine noun
Record 78, Abbreviations, French
Record 78, Synonyms, French
- audit de la conversion 1, record 78, French, audit%20de%20la%20conversion
correct, see observation, masculine noun
- vérification de la conversion de systèmes 1, record 78, French, v%C3%A9rification%20de%20la%20conversion%20de%20syst%C3%A8mes
correct, feminine noun, Canada
- vérification de la conversion 1, record 78, French, v%C3%A9rification%20de%20la%20conversion
correct, feminine noun, Canada
- révision de la conversion de systèmes 1, record 78, French, r%C3%A9vision%20de%20la%20conversion%20de%20syst%C3%A8mes
correct, feminine noun, Belgium
- révision de la conversion 1, record 78, French, r%C3%A9vision%20de%20la%20conversion
correct, feminine noun, Belgium
Record 78, Textual support, French
Record number: 78, Textual support number: 1 DEF
Examen des nouvelles pratiques comptables et des fichiers résultant d’un changement important apporté au système comptable ainsi que de la façon dont ce changement s’est effectué. 1, record 78, French, - audit%20de%20la%20conversion%20de%20syst%C3%A8mes
Record number: 78, Textual support number: 1 OBS
Cet examen se fait, par exemple, lorsque l’on passe d’une comptabilité manuelle à une comptabilité informatisée ou lorsque l’on acquiert un nouvel ordinateur ou un nouveau logiciel. 1, record 78, French, - audit%20de%20la%20conversion%20de%20syst%C3%A8mes
Record number: 78, Textual support number: 2 OBS
audit de la conversion de systèmes; audit de la conversion : 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). 2, record 78, French, - audit%20de%20la%20conversion%20de%20syst%C3%A8mes
Record 78, Spanish
Record 78, Textual support, Spanish
Record 79 - internal organization data 2013-02-21
Record 79, English
Record 79, Subject field(s)
- Auditing (Accounting)
Record 79, Main entry term, English
- system audit
1, record 79, English, system%20audit
correct
Record 79, Abbreviations, English
Record 79, Synonyms, English
Record 79, Textual support, English
Record number: 79, Textual support number: 1 DEF
... an audit of a [data-processing] system used by any functional or line unit, or any combination of the two. 1, record 79, English, - system%20audit
Record 79, French
Record 79, Domaine(s)
- Vérification (Comptabilité)
Record 79, Main entry term, French
- audit de système
1, record 79, French, audit%20de%20syst%C3%A8me
see observation, masculine noun
Record 79, Abbreviations, French
Record 79, Synonyms, French
- vérification de système 2, record 79, French, v%C3%A9rification%20de%20syst%C3%A8me
feminine noun, Canada
Record 79, Textual support, French
Record number: 79, Textual support number: 1 OBS
audit de système : 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). 3, record 79, French, - audit%20de%20syst%C3%A8me
Record 79, Spanish
Record 79, Textual support, Spanish
Record 80 - internal organization data 2013-02-21
Record 80, English
Record 80, Subject field(s)
- Auditing (Accounting)
- Special-Language Phraseology
Record 80, Main entry term, English
- substantiated request for an audit
1, record 80, English, substantiated%20request%20for%20an%20audit
correct
Record 80, Abbreviations, English
Record 80, Synonyms, English
Record 80, Textual support, English
Record 80, French
Record 80, Domaine(s)
- Vérification (Comptabilité)
- Phraséologie des langues de spécialité
Record 80, Main entry term, French
- demande justifiée d'audit
1, record 80, French, demande%20justifi%C3%A9e%20d%27audit
correct, see observation, feminine noun
Record 80, Abbreviations, French
Record 80, Synonyms, French
- demande justifiée de vérification 2, record 80, French, demande%20justifi%C3%A9e%20de%20v%C3%A9rification
correct, feminine noun, Canada
Record 80, Textual support, French
Record number: 80, Textual support number: 1 OBS
demande justifiée d’audit : 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 80, French, - demande%20justifi%C3%A9e%20d%27audit
Record 80, Spanish
Record 80, Textual support, Spanish
Record 81 - internal organization data 2013-02-21
Record 81, English
Record 81, Subject field(s)
- Government Accounting
Record 81, Main entry term, English
- audit assurance
1, record 81, English, audit%20assurance
correct
Record 81, Abbreviations, English
Record 81, Synonyms, English
- assurance 1, record 81, English, assurance
correct
Record 81, Textual support, English
Record number: 81, Textual support number: 1 DEF
The assurance that an auditor obtains regarding the reliability of audit information. 1, record 81, English, - audit%20assurance
Record number: 81, Textual support number: 1 OBS
Audit assurance is the inverse of audit risk. As audit evidence is obtained, audit risk decreases. 1, record 81, English, - audit%20assurance
Record 81, French
Record 81, Domaine(s)
- Comptabilité publique
Record 81, Main entry term, French
- certitude d'audit
1, record 81, French, certitude%20d%27audit
correct, see observation, feminine noun
Record 81, Abbreviations, French
Record 81, Synonyms, French
- certitude de vérification 2, record 81, French, certitude%20de%20v%C3%A9rification
correct, feminine noun, Canada
- certitude 2, record 81, French, certitude
correct, feminine noun
Record 81, Textual support, French
Record number: 81, Textual support number: 1 DEF
Certitude [qu’un auditeur] acquiert quant à la fiabilité de l’information [auditée]. 2, record 81, French, - certitude%20d%27audit
Record number: 81, Textual support number: 1 OBS
En [audit], le degré de certitude est l’inverse du risque lié à [l’audit]. Celui-ci diminue au fur et à mesure que les éléments probants sont obtenus. 2, record 81, French, - certitude%20d%27audit
Record number: 81, Textual support number: 2 OBS
certitude d’audit : 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 81, French, - certitude%20d%27audit
Record 81, Spanish
Record 81, Textual support, Spanish
Record 82 - internal organization data 2013-02-21
Record 82, English
Record 82, Subject field(s)
- Auditing (Accounting)
Record 82, Main entry term, English
- subauditing
1, record 82, English, subauditing
correct
Record 82, Abbreviations, English
Record 82, Synonyms, English
Record 82, Textual support, English
Record 82, French
Record 82, Domaine(s)
- Vérification (Comptabilité)
Record 82, Main entry term, French
- sous-audit
1, record 82, French, sous%2Daudit
correct, see observation, masculine noun
Record 82, Abbreviations, French
Record 82, Synonyms, French
- sous-vérification 2, record 82, French, sous%2Dv%C3%A9rification
correct, feminine noun, Canada
Record 82, Textual support, French
Record number: 82, Textual support number: 1 OBS
sous-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). 1, record 82, French, - sous%2Daudit
Record 82, Spanish
Record 82, Textual support, Spanish
Record 83 - internal organization data 2013-02-21
Record 83, English
Record 83, Subject field(s)
- Auditing (Accounting)
Record 83, Main entry term, English
- trouble audit 1, record 83, English, trouble%20audit
Record 83, Abbreviations, English
Record 83, Synonyms, English
Record 83, Textual support, English
Record 83, French
Record 83, Domaine(s)
- Vérification (Comptabilité)
Record 83, Main entry term, French
- audit des cas difficiles
1, record 83, French, audit%20des%20cas%20difficiles
see observation, masculine noun
Record 83, Abbreviations, French
Record 83, Synonyms, French
- vérification des cas difficiles 2, record 83, French, v%C3%A9rification%20des%20cas%20difficiles
feminine noun, Canada
Record 83, Textual support, French
Record number: 83, Textual support number: 1 OBS
audit des cas difficiles : 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 83, French, - audit%20des%20cas%20difficiles
Record 83, Spanish
Record 83, Textual support, Spanish
Record 84 - internal organization data 2013-02-21
Record 84, English
Record 84, Subject field(s)
- Auditing (Accounting)
Record 84, Main entry term, English
- mechanical audit 1, record 84, English, mechanical%20audit
Record 84, Abbreviations, English
Record 84, Synonyms, English
Record 84, Textual support, English
Record 84, French
Record 84, Domaine(s)
- Vérification (Comptabilité)
Record 84, Main entry term, French
- audit des calculs
1, record 84, French, audit%20des%20calculs
see observation, masculine noun
Record 84, Abbreviations, French
Record 84, Synonyms, French
- vérification des calculs 2, record 84, French, v%C3%A9rification%20des%20calculs
feminine noun, Canada
Record 84, Textual support, French
Record number: 84, Textual support number: 1 OBS
à l’aide de machines à additionner, de calculatrices, etc. 2, record 84, French, - audit%20des%20calculs
Record number: 84, Textual support number: 2 OBS
audit des calculs : 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 84, French, - audit%20des%20calculs
Record 84, Spanish
Record 84, Textual support, Spanish
Record 85 - internal organization data 2013-02-21
Record 85, English
Record 85, Subject field(s)
- Federal Administration
- Auditing (Accounting)
Record 85, Main entry term, English
- spousal audit 1, record 85, English, spousal%20audit
Record 85, Abbreviations, English
Record 85, Synonyms, English
Record 85, Textual support, English
Record 85, French
Record 85, Domaine(s)
- Administration fédérale
- Vérification (Comptabilité)
Record 85, Main entry term, French
- audit sur les contrats locaux octroyés aux conjoints
1, record 85, French, audit%20sur%20les%20contrats%20locaux%20octroy%C3%A9s%20aux%20conjoints
see observation, masculine noun
Record 85, Abbreviations, French
Record 85, Synonyms, French
- audit au sujet de l'emploi des conjoints 1, record 85, French, audit%20au%20sujet%20de%20l%27emploi%20des%20conjoints
see observation, masculine noun
- vérification sur les contrats locaux octroyés aux conjoints 2, record 85, French, v%C3%A9rification%20sur%20les%20contrats%20locaux%20octroy%C3%A9s%20aux%20conjoints
feminine noun, Canada
- vérification au sujet de l'emploi des conjoints 2, record 85, French, v%C3%A9rification%20au%20sujet%20de%20l%27emploi%20des%20conjoints
feminine noun, Canada
Record 85, Textual support, French
Record number: 85, Textual support number: 1 OBS
audit sur les contrats locaux octroyés aux conjoints; audit au sujet de l'emploi des conjoints : 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 85, French, - audit%20sur%20les%20contrats%20locaux%20octroy%C3%A9s%20aux%20conjoints
Record 85, Spanish
Record 85, Textual support, Spanish
Record 86 - internal organization data 2013-02-21
Record 86, English
Record 86, Subject field(s)
- Auditing (Accounting)
- Government Accounting
Record 86, Main entry term, English
- tailored audit program
1, record 86, English, tailored%20audit%20program
correct
Record 86, Abbreviations, English
Record 86, Synonyms, English
Record 86, Textual support, English
Record 86, Key term(s)
- tailored audit programme
Record 86, French
Record 86, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité publique
Record 86, Main entry term, French
- programme individualisé d'audit
1, record 86, French, programme%20individualis%C3%A9%20d%27audit
correct, see observation, masculine noun
Record 86, Abbreviations, French
Record 86, Synonyms, French
- programme individualisé de vérification 2, record 86, French, programme%20individualis%C3%A9%20de%20v%C3%A9rification
correct, masculine noun, Canada
Record 86, Textual support, French
Record number: 86, Textual support number: 1 OBS
programme individualisé d’audit : 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 86, French, - programme%20individualis%C3%A9%20d%27audit
Record 86, Spanish
Record 86, Textual support, Spanish
Record 87 - internal organization data 2013-02-21
Record 87, English
Record 87, Subject field(s)
- Auditing (Accounting)
- Government Accounting
- Management Control
Record 87, Main entry term, English
- systems-based auditing
1, record 87, English, systems%2Dbased%20auditing
correct
Record 87, Abbreviations, English
Record 87, Synonyms, English
- systems-based audit 2, record 87, English, systems%2Dbased%20audit
correct
- analytical auditing 3, record 87, English, analytical%20auditing
correct
- analytical audit 4, record 87, English, analytical%20audit
correct
Record 87, Textual support, English
Record number: 87, Textual support number: 1 DEF
A type of audit used for studying and assessing the significant systems and controls in the audited entity. 5, record 87, English, - systems%2Dbased%20auditing
Record 87, French
Record 87, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité publique
- Contrôle de gestion
Record 87, Main entry term, French
- audit analytique
1, record 87, French, audit%20analytique
correct, see observation, masculine noun
Record 87, Abbreviations, French
Record 87, Synonyms, French
- vérification analytique 2, record 87, French, v%C3%A9rification%20analytique
correct, feminine noun, Canada
- vérification axée sur les systèmes 3, record 87, French, v%C3%A9rification%20ax%C3%A9e%20sur%20les%20syst%C3%A8mes
correct, feminine noun, Canada
- révision analytique 1, record 87, French, r%C3%A9vision%20analytique
correct, feminine noun, Belgium
Record 87, Textual support, French
Record number: 87, Textual support number: 1 DEF
Technique dont l’objet est d’évaluer l’efficacité des systèmes comptables et des mesures de contrôle interne d’une entité au moyen de graphiques d’acheminement et de sondages approfondis portant sur un nombre limité d’opérations. 1, record 87, French, - audit%20analytique
Record number: 87, Textual support number: 1 OBS
audit analytique : 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). 4, record 87, French, - audit%20analytique
Record 87, Spanish
Record 87, Textual support, Spanish
Record 88 - internal organization data 2013-02-21
Record 88, English
Record 88, Subject field(s)
- Auditing (Accounting)
- Government Accounting
Record 88, Main entry term, English
- tentative audit strategy
1, record 88, English, tentative%20audit%20strategy
correct
Record 88, Abbreviations, English
Record 88, Synonyms, English
Record 88, Textual support, English
Record 88, French
Record 88, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité publique
Record 88, Main entry term, French
- plan d'audit initial
1, record 88, French, plan%20d%27audit%20initial
correct, see observation, masculine noun
Record 88, Abbreviations, French
Record 88, Synonyms, French
- plan de vérification initial 2, record 88, French, plan%20de%20v%C3%A9rification%20initial
correct, masculine noun, Canada
Record 88, Textual support, French
Record number: 88, Textual support number: 1 DEF
Plan établi par [l’auditeur] et portant sur les mesures à prendre en vue de se renseigner sur le contrôle interne et ainsi procéder à une première sélection des systèmes sur lesquels il pourra s’appuyer au cours de sa mission. 3, record 88, French, - plan%20d%27audit%20initial
Record number: 88, Textual support number: 1 OBS
Établi en début de mission, ce plan nécessite habituellement des ajustements par la suite. 3, record 88, French, - plan%20d%27audit%20initial
Record number: 88, Textual support number: 2 OBS
plan d’audit initial : 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). 4, record 88, French, - plan%20d%27audit%20initial
Record 88, Spanish
Record 88, Textual support, Spanish
Record 89 - internal organization data 2013-02-21
Record 89, English
Record 89, Subject field(s)
- Auditing (Accounting)
- Management Control
- Special-Language Phraseology
Record 89, Main entry term, English
- strengthen internal audits
1, record 89, English, strengthen%20internal%20audits
correct
Record 89, Abbreviations, English
Record 89, Synonyms, English
Record 89, Textual support, English
Record number: 89, Textual support number: 1 CONT
TBS [Treasury Board Secretariat] is also developing an internal audit guide to help departments further strengthen internal audits and their usefulness in improving departmental contracting and the effectiveness of the management of this function. 2, record 89, English, - strengthen%20internal%20audits
Record 89, French
Record 89, Domaine(s)
- Vérification (Comptabilité)
- Contrôle de gestion
- Phraséologie des langues de spécialité
Record 89, Main entry term, French
- renforcer l'audit interne
1, record 89, French, renforcer%20l%27audit%20interne
correct, see observation
Record 89, Abbreviations, French
Record 89, Synonyms, French
- renforcer la vérification interne 2, record 89, French, renforcer%20la%20v%C3%A9rification%20interne
correct, Canada
Record 89, Textual support, French
Record number: 89, Textual support number: 1 OBS
renforcer l'audit interne : 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 89, French, - renforcer%20l%27audit%20interne
Record 89, Spanish
Record 89, Textual support, Spanish
Record 90 - internal organization data 2013-02-21
Record 90, English
Record 90, Subject field(s)
- Auditing (Accounting)
- Government Accounting
Record 90, Main entry term, English
- value-for-money audit report
1, record 90, English, value%2Dfor%2Dmoney%20audit%20report
correct
Record 90, Abbreviations, English
Record 90, Synonyms, English
- VFM audit report 1, record 90, English, VFM%20audit%20report
correct
Record 90, Textual support, English
Record 90, French
Record 90, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité publique
Record 90, Main entry term, French
- rapport d'audit d'optimisation des ressources
1, record 90, French, rapport%20d%27audit%20d%27optimisation%20des%20ressources
correct, see observation, masculine noun
Record 90, Abbreviations, French
Record 90, Synonyms, French
- rapport de vérification d'optimisation des ressources 2, record 90, French, rapport%20de%20v%C3%A9rification%20d%27optimisation%20des%20ressources
correct, masculine noun, Canada
- rapport de vérification d'optimisation 2, record 90, French, rapport%20de%20v%C3%A9rification%20d%27optimisation
correct, masculine noun, Canada
- rapport de VOR 2, record 90, French, rapport%20de%20VOR
correct, masculine noun, Canada
Record 90, Textual support, French
Record number: 90, Textual support number: 1 OBS
rapport d’audit d’optimisation des ressources : 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 90, French, - rapport%20d%27audit%20d%27optimisation%20des%20ressources
Record 90, Spanish
Record 90, Textual support, Spanish
Record 91 - internal organization data 2013-02-21
Record 91, English
Record 91, Subject field(s)
- Auditing (Accounting)
Record 91, Main entry term, English
- year-end audit
1, record 91, English, year%2Dend%20audit
correct
Record 91, Abbreviations, English
Record 91, Synonyms, English
- balance sheet audit 2, record 91, English, balance%20sheet%20audit
correct
Record 91, Textual support, English
Record number: 91, Textual support number: 1 DEF
Those phases of an audit that are conducted at or after the end of the accounting period under examination. 3, record 91, English, - year%2Dend%20audit
Record 91, French
Record 91, Domaine(s)
- Vérification (Comptabilité)
Record 91, Main entry term, French
- audit de fin d'exercice
1, record 91, French, audit%20de%20fin%20d%27exercice
correct, see observation, masculine noun
Record 91, Abbreviations, French
Record 91, Synonyms, French
- audit de clôture 1, record 91, French, audit%20de%20cl%C3%B4ture
correct, see observation, masculine noun
- vérification de fin d'exercice 2, record 91, French, v%C3%A9rification%20de%20fin%20d%27exercice
correct, feminine noun, Canada
- vérification de clôture 1, record 91, French, v%C3%A9rification%20de%20cl%C3%B4ture
correct, feminine noun, Canada
- révision de fin d'exercice 1, record 91, French, r%C3%A9vision%20de%20fin%20d%27exercice
correct, feminine noun, Belgium
- révision de clôture 1, record 91, French, r%C3%A9vision%20de%20cl%C3%B4ture
correct, feminine noun, Belgium
- contrôle final 1, record 91, French, contr%C3%B4le%20final
correct, masculine noun, France
Record 91, Textual support, French
Record number: 91, Textual support number: 1 DEF
Travaux [d’audit] effectués à la fin d’un exercice ou peu de temps après la date de clôture. 1, record 91, French, - audit%20de%20fin%20d%27exercice
Record number: 91, Textual support number: 1 CONT
Ces travaux portent, d’une part, sur les suites à donner aux éléments probants recueillis au cours de [l’audit] intermédiaire et, d’autre part, sur la vérification des postes des états financiers (ou comptes). 1, record 91, French, - audit%20de%20fin%20d%27exercice
Record number: 91, Textual support number: 1 OBS
audit de fin d’exercice; audit de clôture : 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). 3, record 91, French, - audit%20de%20fin%20d%27exercice
Record 91, Spanish
Record 91, Campo(s) temático(s)
- Verificación (Contabilidad)
Record 91, Main entry term, Spanish
- auditoría de balance
1, record 91, Spanish, auditor%C3%ADa%20de%20balance
correct, feminine noun
Record 91, Abbreviations, Spanish
Record 91, Synonyms, Spanish
Record 91, Textual support, Spanish
Record 92 - internal organization data 2013-02-21
Record 92, English
Record 92, Subject field(s)
- Auditing (Accounting)
Record 92, Main entry term, English
- specific audit procedure 1, record 92, English, specific%20audit%20procedure
Record 92, Abbreviations, English
Record 92, Synonyms, English
Record 92, Textual support, English
Record 92, French
Record 92, Domaine(s)
- Vérification (Comptabilité)
Record 92, Main entry term, French
- procédé d'audit spécifique
1, record 92, French, proc%C3%A9d%C3%A9%20d%27audit%20sp%C3%A9cifique
see observation, masculine noun
Record 92, Abbreviations, French
Record 92, Synonyms, French
- procédé de vérification spécifique 2, record 92, French, proc%C3%A9d%C3%A9%20de%20v%C3%A9rification%20sp%C3%A9cifique
masculine noun, Canada
Record 92, Textual support, French
Record number: 92, Textual support number: 1 OBS
procédé d’audit spécifique : 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 92, French, - proc%C3%A9d%C3%A9%20d%27audit%20sp%C3%A9cifique
Record 92, Spanish
Record 92, Textual support, Spanish
Record 93 - internal organization data 2013-02-21
Record 93, English
Record 93, Subject field(s)
- Auditing (Accounting)
- Government Accounting
Record 93, Main entry term, English
- ultimate audit risk model
1, record 93, English, ultimate%20audit%20risk%20model
correct
Record 93, Abbreviations, English
Record 93, Synonyms, English
- ultimate risk model 1, record 93, English, ultimate%20risk%20model
correct
Record 93, Textual support, English
Record 93, French
Record 93, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité publique
Record 93, Main entry term, French
- modèle du risque ultime lié à l'audit
1, record 93, French, mod%C3%A8le%20du%20risque%20ultime%20li%C3%A9%20%C3%A0%20l%27audit
correct, see observation, masculine noun
Record 93, Abbreviations, French
Record 93, Synonyms, French
- modèle du risque ultime d'audit 1, record 93, French, mod%C3%A8le%20du%20risque%20ultime%20d%27audit
correct, see observation, masculine noun
- modèle du risque ultime lié à la vérification 2, record 93, French, mod%C3%A8le%20du%20risque%20ultime%20li%C3%A9%20%C3%A0%20la%20v%C3%A9rification
correct, masculine noun, Canada
- modèle du risque ultime de vérification 2, record 93, French, mod%C3%A8le%20du%20risque%20ultime%20de%20v%C3%A9rification
correct, masculine noun, Canada
- modèle du risque ultime 2, record 93, French, mod%C3%A8le%20du%20risque%20ultime
correct, masculine noun
Record 93, Textual support, French
Record number: 93, Textual support number: 1 OBS
modèle du risque ultime lié à l'audit; modèle du risque ultime d’audit : 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 93, French, - mod%C3%A8le%20du%20risque%20ultime%20li%C3%A9%20%C3%A0%20l%27audit
Record 93, Spanish
Record 93, Textual support, Spanish
Record 94 - internal organization data 2013-02-21
Record 94, English
Record 94, Subject field(s)
- Auditing (Accounting)
Record 94, Main entry term, English
- matter subject to audit 1, record 94, English, matter%20subject%20to%20audit
Record 94, Abbreviations, English
Record 94, Synonyms, English
Record 94, Textual support, English
Record 94, French
Record 94, Domaine(s)
- Vérification (Comptabilité)
Record 94, Main entry term, French
- élément à auditer
1, record 94, French, %C3%A9l%C3%A9ment%20%C3%A0%20auditer
see observation, masculine noun
Record 94, Abbreviations, French
Record 94, Synonyms, French
- élément à vérifier 2, record 94, French, %C3%A9l%C3%A9ment%20%C3%A0%20v%C3%A9rifier
masculine noun, Canada
Record 94, Textual support, French
Record number: 94, Textual support number: 1 OBS
élément à auditer : Le Bureau de la traduction du gouvernement du Canada recommande l'usage du terme «auditer» comme équivalent du verbe anglais «audit» dans le domaine de la comptabilité(REC-13/2013-02). 3, record 94, French, - %C3%A9l%C3%A9ment%20%C3%A0%20auditer
Record 94, Spanish
Record 94, Textual support, Spanish
Record 95 - internal organization data 2013-02-21
Record 95, English
Record 95, Subject field(s)
- Occupation Names (General)
- Auditing (Accounting)
Record 95, Main entry term, English
- superintendent, audit and accounting 1, record 95, English, superintendent%2C%20audit%20and%20accounting
Record 95, Abbreviations, English
Record 95, Synonyms, English
Record 95, Textual support, English
Record 95, French
Record 95, Domaine(s)
- Désignations des emplois (Généralités)
- Vérification (Comptabilité)
Record 95, Main entry term, French
- surintendant, audit et comptabilité
1, record 95, French, surintendant%2C%20audit%20et%20comptabilit%C3%A9
see observation, masculine noun
Record 95, Abbreviations, French
Record 95, Synonyms, French
- surintendante, audit et comptabilité 1, record 95, French, surintendante%2C%20audit%20et%20comptabilit%C3%A9
see observation, feminine noun
- surintendant, vérification et comptabilité 2, record 95, French, surintendant%2C%20v%C3%A9rification%20et%20comptabilit%C3%A9
masculine noun, Canada
- surintendante, vérification et comptabilité 3, record 95, French, surintendante%2C%20v%C3%A9rification%20et%20comptabilit%C3%A9
feminine noun, Canada
Record 95, Textual support, French
Record number: 95, Textual support number: 1 OBS
surintendant, audit et comptabilité; surintendante, audit et comptabilité : 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 95, French, - surintendant%2C%20audit%20et%20comptabilit%C3%A9
Record 95, Spanish
Record 95, Textual support, Spanish
Record 96 - internal organization data 2013-02-21
Record 96, English
Record 96, Subject field(s)
- Auditing (Accounting)
- Government Accounting
Record 96, Main entry term, English
- value-for-money audit
1, record 96, English, value%2Dfor%2Dmoney%20audit
correct
Record 96, Abbreviations, English
Record 96, Synonyms, English
- VFM audit 2, record 96, English, VFM%20audit
correct
- value-for-money auditing 2, record 96, English, value%2Dfor%2Dmoney%20auditing
correct
- VFM auditing 2, record 96, English, VFM%20auditing
correct
- performance audit 3, record 96, English, performance%20audit
correct
- performance auditing 4, record 96, English, performance%20auditing
correct
Record 96, Textual support, English
Record number: 96, Textual support number: 1 DEF
An examination to evaluate whether the resources of an organization are being managed economically and efficiently, whether its activities are effective and whether management controls are adequate to ensure due regard to economy, efficiency and effectiveness. 5, record 96, English, - value%2Dfor%2Dmoney%20audit
Record number: 96, Textual support number: 1 OBS
value-for-money audit: term used primarily in the public sector. 5, record 96, English, - value%2Dfor%2Dmoney%20audit
Record 96, French
Record 96, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité publique
Record 96, Main entry term, French
- audit d'optimisation des ressources
1, record 96, French, audit%20d%27optimisation%20des%20ressources
correct, see observation, masculine noun
Record 96, Abbreviations, French
Record 96, Synonyms, French
- audit d'optimisation 1, record 96, French, audit%20d%27optimisation
correct, see observation, masculine noun
- vérification de l'optimisation des ressources 2, record 96, French, v%C3%A9rification%20de%20l%27optimisation%20des%20ressources
correct, feminine noun, Canada
- VOR 2, record 96, French, VOR
correct, feminine noun, Canada
- VOR 2, record 96, French, VOR
- vérification de l'optimisation 3, record 96, French, v%C3%A9rification%20de%20l%27optimisation
correct, feminine noun, Canada
- vérification d'optimisation 1, record 96, French, v%C3%A9rification%20d%27optimisation
correct, feminine noun, Canada
Record 96, Textual support, French
Record number: 96, Textual support number: 1 DEF
Audit, surtout en usage dans le secteur public [au Canada et aux États-Unis], constituant l’un des principaux éléments de l’audit intégré, et dont l’objectif est d’apprécier 1) la mesure dans laquelle les systèmes, contrôles et pratiques de gestion, y compris ceux qui visent le contrôle et la protection des actifs, permettent d’assurer que toute l’importance voulue est accordée à l’économie, à l’efficience et à l’efficacité, 2) la mesure dans laquelle toute l’importance voulue a effectivement été accordée à l’économie et à l’efficience dans la gestion des ressources et 3) la mesure dans laquelle les programmes ou les activités d’une entité ont été efficaces. 1, record 96, French, - audit%20d%27optimisation%20des%20ressources
Record number: 96, Textual support number: 1 OBS
audit d’optimisation des ressources; audit d’optimisation : 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). 4, record 96, French, - audit%20d%27optimisation%20des%20ressources
Record 96, Spanish
Record 96, Campo(s) temático(s)
- Verificación (Contabilidad)
- Contabilidad pública
Record 96, Main entry term, Spanish
- evaluación de resultados
1, record 96, Spanish, evaluaci%C3%B3n%20de%20resultados
feminine noun
Record 96, Abbreviations, Spanish
Record 96, Synonyms, Spanish
Record 96, Textual support, Spanish
Record 97 - internal organization data 2013-02-21
Record 97, English
Record 97, Subject field(s)
- Auditing (Accounting)
- Government Accounting
Record 97, Main entry term, English
- standard audit program
1, record 97, English, standard%20audit%20program
correct
Record 97, Abbreviations, English
Record 97, Synonyms, English
- generic audit program 1, record 97, English, generic%20audit%20program
correct
Record 97, Textual support, English
Record number: 97, Textual support number: 1 DEF
A program prepared for auditing generic matters such as economy, efficiency, effectiveness, internal audit, planning, grants and contributions, as well as human resources management. 1, record 97, English, - standard%20audit%20program
Record 97, French
Record 97, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité publique
Record 97, Main entry term, French
- programme d'audit type
1, record 97, French, programme%20d%27audit%20type
correct, see observation, masculine noun
Record 97, Abbreviations, French
Record 97, Synonyms, French
- programme de vérification type 2, record 97, French, programme%20de%20v%C3%A9rification%20type
correct, masculine noun, Canada
Record 97, Textual support, French
Record number: 97, Textual support number: 1 DEF
Programme préparé pour la vérification de questions types comme l’économie, l’efficience, l’efficacité, la vérification interne, la planification, les subventions et les contributions ainsi que la gestion des ressources humaines. 2, record 97, French, - programme%20d%27audit%20type
Record number: 97, Textual support number: 1 OBS
programme d’audit type : 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 97, French, - programme%20d%27audit%20type
Record 97, Spanish
Record 97, Textual support, Spanish
Record 98 - internal organization data 2013-02-21
Record 98, English
Record 98, Subject field(s)
- Auditing (Accounting)
Record 98, Main entry term, English
- telephone audit program 1, record 98, English, telephone%20audit%20program
Record 98, Abbreviations, English
Record 98, Synonyms, English
Record 98, Textual support, English
Record 98, French
Record 98, Domaine(s)
- Vérification (Comptabilité)
Record 98, Main entry term, French
- programme d'audit par téléphone
1, record 98, French, programme%20d%27audit%20par%20t%C3%A9l%C3%A9phone
see observation, masculine noun
Record 98, Abbreviations, French
Record 98, Synonyms, French
- programme de vérification par téléphone 2, record 98, French, programme%20de%20v%C3%A9rification%20par%20t%C3%A9l%C3%A9phone
masculine noun, Canada
Record 98, Textual support, French
Record number: 98, Textual support number: 1 OBS
programme d’audit par téléphone : 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 98, French, - programme%20d%27audit%20par%20t%C3%A9l%C3%A9phone
Record 98, Spanish
Record 98, Textual support, Spanish
Record 99 - internal organization data 2013-02-21
Record 99, English
Record 99, Subject field(s)
- Auditing (Accounting)
Record 99, Main entry term, English
- assurance audit 1, record 99, English, assurance%20audit
Record 99, Abbreviations, English
Record 99, Synonyms, English
- positive exception audit 1, record 99, English, positive%20exception%20audit
Record 99, Textual support, English
Record 99, French
Record 99, Domaine(s)
- Vérification (Comptabilité)
Record 99, Main entry term, French
- audit d'attestation de la qualité
1, record 99, French, audit%20d%27attestation%20de%20la%20qualit%C3%A9
see observation, masculine noun
Record 99, Abbreviations, French
Record 99, Synonyms, French
- vérification d'attestation de la qualité 2, record 99, French, v%C3%A9rification%20d%27attestation%20de%20la%20qualit%C3%A9
feminine noun, Canada
Record 99, Textual support, French
Record number: 99, Textual support number: 1 OBS
audit d’attestation de la qualité : 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 99, French, - audit%20d%27attestation%20de%20la%20qualit%C3%A9
Record 99, Spanish
Record 99, Textual support, Spanish
Record 100 - internal organization data 2013-02-21
Record 100, English
Record 100, Subject field(s)
- Auditing (Accounting)
- Public Administration (General)
Record 100, Main entry term, English
- value-for-money auditing standard
1, record 100, English, value%2Dfor%2Dmoney%20auditing%20standard
correct
Record 100, Abbreviations, English
Record 100, Synonyms, English
- value-for-money audit standard 2, record 100, English, value%2Dfor%2Dmoney%20audit%20standard
correct
Record 100, Textual support, English
Record number: 100, Textual support number: 1 DEF
value-for-money auditing standards: Defined levels of expectancy used to measure the suitability of auditing procedures in relation to the objectives to be attained in value-for-money audits, the quality and extent of their application and the suitability of the resulting auditor's report. 3, record 100, English, - value%2Dfor%2Dmoney%20auditing%20standard
Record number: 100, Textual support number: 1 OBS
value-for-money auditing standard; value-for-money audit standard: terms usually used in the plural. 4, record 100, English, - value%2Dfor%2Dmoney%20auditing%20standard
Record 100, Key term(s)
- value-for-money auditing standards
- value-for-money audit standards
Record 100, French
Record 100, Domaine(s)
- Vérification (Comptabilité)
- Administration publique (Généralités)
Record 100, Main entry term, French
- norme d'audit d'optimisation des ressources
1, record 100, French, norme%20d%27audit%20d%27optimisation%20des%20ressources
correct, see observation, feminine noun
Record 100, Abbreviations, French
Record 100, Synonyms, French
- norme d'audit d'optimisation 1, record 100, French, norme%20d%27audit%20d%27optimisation
correct, see observation, feminine noun
- norme de vérification de l'optimisation des ressources 1, record 100, French, norme%20de%20v%C3%A9rification%20de%20l%27optimisation%20des%20ressources
correct, feminine noun, Canada
- norme de vérification d'optimisation 1, record 100, French, norme%20de%20v%C3%A9rification%20d%27optimisation
correct, feminine noun, Canada
Record 100, Textual support, French
Record number: 100, Textual support number: 1 DEF
normes d’audit d’optimisation des ressources : Normes régissant les missions d’audit d’optimisation des ressources et ayant trait aux qualités professionnelles requises pour satisfaire aux exigences de la mission, à l’exécution des travaux et à la préparation du rapport de mission. 1, record 100, French, - norme%20d%27audit%20d%27optimisation%20des%20ressources
Record number: 100, Textual support number: 1 OBS
norme d’audit d’optimisation des ressources; norme d’audit d’optimisation; norme de vérification de l’optimisation des ressources; norme de vérification d’optimisation : termes habituellement utilisés au pluriel. 2, record 100, French, - norme%20d%27audit%20d%27optimisation%20des%20ressources
Record number: 100, Textual support number: 2 OBS
norme d’audit d’optimisation des ressources; norme d’audit d’optimisation : 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 100, French, - norme%20d%27audit%20d%27optimisation%20des%20ressources
Record 100, Key term(s)
- normes d'audit d'optimisation des ressources
- normes d'audit d'optimisation
- normes de vérification de l'optimisation des ressources
- normes de vérification d'optimisation
Record 100, Spanish
Record 100, Textual support, Spanish
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