TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

ANNUAL AUDIT [1 record]

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Alphabetical list of terms

Record 1 2013-02-10

English

Subject field(s)
  • Auditing (Accounting)
  • Government Accounting
CONT

Companies' financial statements are sometimes subjected to an audit by an independent accounting firm, meaning that the statements are objectively checked and verified to ensure fair and total disclosure to the stockholders. For public companies, an annual audit is mandatory. Quarterly reports are unaudited. Private firms can do what they want and seldom go to the trouble of incurring an audit and the associated audit fees.

French

Domaine(s)
  • Vérification (Comptabilité)
  • Comptabilité publique
DEF

Mission d'audit portant sur des états financiers annuels.

OBS

audit annuel : 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).

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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