TERMIUM Plus®

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

AUDITORS EXPERT [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2015-02-05

English

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

An individual or organization possessing expertise in a field other than accounting or auditing, whose work in that field is used by the auditor to assist the auditor in obtaining sufficient appropriate audit evidence.

CONT

An auditor's expert may be either an auditor's internal expert, or an auditor's external expert.

French

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

Personne physique ou organisation 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.

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).

Spanish

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