TERMIUM Plus®

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AUDITORS EXTERNAL 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 external to the OAG [Office of the Auditor General], with expertise in a field other than accounting or auditing, whose work in that field is used by the auditor to assist in obtaining sufficient appropriate audit evidence.

French

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

Personne physique ou organisation à l'extérieur du BVG [Bureau du vérificateur général] qui possède 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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