TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
assembly of a final audit file [1 record]
Record 1 - internal organization data 2015-02-05
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
- Government Accounting
Record 1, Main entry term, English
- assembly of a final audit file
1, record 1, English, assembly%20of%20a%20final%20audit%20file
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- final audit file assembly 1, record 1, English, final%20audit%20file%20assembly
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Assembly of the final audit file, to include all necessary audit documentation, is required to be carried out on a timely basis after the audit report date. CSQC 1 [Canadian Standard on Quality Control 1] indicates the assembly of the final audit file is ordinarily completed within 60 days after the date of the audit report; OAG's [Office of the Auditor General's] policy is that archiving shall take place no later than 60 days after the report date. Completion of the final audit file assembly is evidenced by wrapping up and archiving the file. 1, record 1, English, - assembly%20of%20a%20final%20audit%20file
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité publique
Record 1, Main entry term, French
- constitution d'un dossier d'audit définitif
1, record 1, French, constitution%20d%27un%20dossier%20d%27audit%20d%C3%A9finitif
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- constitution d'un dossier de vérification définitif 2, record 1, French, constitution%20d%27un%20dossier%20de%20v%C3%A9rification%20d%C3%A9finitif
feminine noun, Canada
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Rassemblement de toute la documentation d'audit nécessaire en temps opportun après la date du rapport de l'auditeur. Selon la NCCQ 1 [Norme canadienne de contrôle qualité 1], la constitution du dossier d'audit définitif est normalement terminée au plus tard 60 jours à compter de la date du rapport de l'auditeur. Conformément à la politique du BVG [Bureau du vérificateur général], l'archivage des dossiers doit se faire dans les 60 jours suivants la date du rapport de l'auditeur. L'achèvement de la constitution du dossier d'audit définitif est attesté par la fermeture et l'archivage du dossier. 1, record 1, French, - constitution%20d%27un%20dossier%20d%27audit%20d%C3%A9finitif
Record number: 1, 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 1, French, - constitution%20d%27un%20dossier%20d%27audit%20d%C3%A9finitif
Record 1, Spanish
Record 1, Textual support, Spanish
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