TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
generally accepted standards for review engagements [1 record]
Record 1 - internal organization data 2007-03-21
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
Record 1, Main entry term, English
- generally accepted standards for review engagements
1, record 1, English, generally%20accepted%20standards%20for%20review%20engagements
correct, plural
Record 1, Abbreviations, English
Record 1, Synonyms, English
- general review standards 1, record 1, English, general%20review%20standards
correct, plural
- review engagement standards 2, record 1, English, review%20engagement%20standards
correct, plural
- review standards 2, record 1, English, review%20standards
correct, plural
- standards applicable to review engagements 1, record 1, English, standards%20applicable%20to%20review%20engagements
correct, plural
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Defined levels of expectancy used to measure the suitability of procedures used by a public accountant who undertakes a review engagement and of the resulting report. 3, record 1, English, - generally%20accepted%20standards%20for%20review%20engagements
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
Record 1, Main entry term, French
- normes d'examen généralement reconnues
1, record 1, French, normes%20d%27examen%20g%C3%A9n%C3%A9ralement%20reconnues
correct, feminine noun, plural, Canada
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Normes régissant les missions d'examen (ou d'examen limité), en vigueur dans un espace juridique donné, énoncées formellement par un organisme normalisateur ou par des textes faisant autorité. 1, record 1, French, - normes%20d%27examen%20g%C3%A9n%C3%A9ralement%20reconnues
Record number: 1, Textual support number: 1 OBS
Au Canada, les normes d'examen sont établies par le Conseil des normes de vérification et de certification (CNVC) de l'Institut Canadien des Comptables Agréés. Aux États-Unis, c'est l'American Institute of Certified Public Accountants qui a la responsabilité de formuler les normes d'examen appelées Statements on Standards for Accounting and Review Services (SSARS). Sur la scène internationale, l'International Auditing and Assurance Standards Board (IAASB), de l'International Federation of Accountants (IFAC) publie des normes d'examen dans le but de promouvoir l'harmonisation des méthodes à l'échelle internationale. 1, record 1, French, - normes%20d%27examen%20g%C3%A9n%C3%A9ralement%20reconnues
Record 1, Key term(s)
- normes généralement reconnues régissant les missions d'examen
- normes régissant les missions d'examen
- normes générales d'examen
- normes d'examen
Record 1, Spanish
Record 1, Textual support, Spanish
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