TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
compilation engagement [1 record]
Record 1 - internal organization data 2011-11-03
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
Record 1, Main entry term, English
- compilation engagement
1, record 1, English, compilation%20engagement
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A professional engagement to prepare financial statements or other financial information without performing an audit or a review. At the conclusion of a compilation engagement, the public accountant issues a notice to reader. 2, record 1, English, - compilation%20engagement
Record 1, Key term(s)
- non-review engagement
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
Record 1, Main entry term, French
- mission de compilation
1, record 1, French, mission%20de%20compilation
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Mission dans laquelle le professionnel comptable est appelé à élaborer des états financiers ou d'autres informations financières, mais en n'exprimant aucune assurance à l'égard des états ou autres informations compilés. 2, record 1, French, - mission%20de%20compilation
Record number: 1, Textual support number: 1 OBS
Le professionnel reçoit des renseignements de l'entité cliente et les présente sous la forme désirée. Il s'assure que le regroupement des données est arithmétiquement exact; toutefois, il ne cherche pas à contrôler l'exactitude ou l'intégralité des informations fournies. 2, record 1, French, - mission%20de%20compilation
Record number: 1, Textual support number: 2 OBS
Au Canada, à l'issue d'une mission de compilation, le professionnel joint aux états financiers compilés une déclaration intitulée «Avis au lecteur». (Notice to reader). 2, record 1, French, - mission%20de%20compilation
Record number: 1, Textual support number: 3 OBS
En France et en Belgique, la mission de compilation ne fait pas encore partie des missions normées. 2, record 1, French, - mission%20de%20compilation
Record 1, Key term(s)
- mission de mise en forme
- mission sans examen
Record 1, Spanish
Record 1, Textual support, Spanish
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