TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
DUE CARE [4 records]
Record 1 - internal organization data 2015-10-29
Record 1, English
Record 1, Subject field(s)
- PAJLO
- Law of Contracts (common law)
- Tort Law (common law)
Record 1, Main entry term, English
- due care
1, record 1, English, due%20care
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record 1, French
Record 1, Domaine(s)
- PAJLO
- Droit des contrats (common law)
- Droit des délits (common law)
Record 1, Main entry term, French
- diligence requise
1, record 1, French, diligence%20requise
correct, feminine noun, standardized
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
diligence requise : terme normalisé par le Comité de normalisation, Promotion de l'accès à justice dans les deux langues officielles (PAJLO). 2, record 1, French, - diligence%20requise
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2013-01-18
Record 2, English
Record 2, Subject field(s)
- Auditing (Accounting)
- Government Accounting
Record 2, Main entry term, English
- due care
1, record 2, English, due%20care
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The care with which an auditor is required to conduct an audit engagement in order to ensure compliance with professional standards. 2, record 2, English, - due%20care
Record 2, French
Record 2, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité publique
Record 2, Main entry term, French
- obligation de prudence et de diligence
1, record 2, French, obligation%20de%20prudence%20et%20de%20diligence
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- obligation de moyens 2, record 2, French, obligation%20de%20moyens
correct, feminine noun
- diligence raisonnable 3, record 2, French, diligence%20raisonnable
correct, feminine noun
- diligences normales 1, record 2, French, diligences%20normales
correct, feminine noun, plural, Belgium, France
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Soin avec lequel un [auditeur] est tenu d'exécuter sa mission pour respecter les lois et règles de déontologie. 3, record 2, French, - obligation%20de%20prudence%20et%20de%20diligence
Record number: 2, Textual support number: 1 CONT
L'obligation de prudence et de diligence compte parmi les obligations faites au professionnel comptable dans l'exécution de ses missions. Compte tenu de la probabilité et de la gravité des risques normalement prévisibles, le professionnel comptable doit prendre les mesures qu'il est raisonnable d'adopter dans les circonstances, à défaut de quoi il aura manqué à son obligation en faisant preuve de «négligence» ou d'«imprudence». 2, record 2, French, - obligation%20de%20prudence%20et%20de%20diligence
Record number: 2, Textual support number: 1 OBS
En France et en Belgique, l'ensemble des règles que doit observer le professionnel comptable dans ses missions d'établissement et de contrôle des comptes est connu sous le nom de «diligences normales». En France, il arrive exceptionnellement que l'«obligation de moyens» du professionnel comptable se double d'une «obligation de résultat» : dépôt des déclarations fiscales ou sociales dans les délais impartis, ou calcul de provisions de caractère fiscal à l'aide de documents comptables donnés. 2, record 2, French, - obligation%20de%20prudence%20et%20de%20diligence
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1998-10-05
Record 3, English
Record 3, Subject field(s)
- Work and Production
- Inventory and Material Management
Record 3, Main entry term, English
- due care
1, record 3, English, due%20care
correct, standardized
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
That standard of conduct which is exercised by an ordinary, reasonable, prudent person. 2, record 3, English, - due%20care
Record number: 3, Textual support number: 1 OBS
due care: Term standardized by Canadian General Standards Board (CGSB). 3, record 3, English, - due%20care
Record 3, French
Record 3, Domaine(s)
- Travail et production
- Gestion des stocks et du matériel
Record 3, Main entry term, French
- soin requis
1, record 3, French, soin%20requis
masculine noun, standardized
Record 3, Abbreviations, French
Record 3, Synonyms, French
- soin approprié 2, record 3, French, soin%20appropri%C3%A9
masculine noun
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Norme de gestion à laquelle se conforme une personne ordinaire qui est raisonnable et prudente. 1, record 3, French, - soin%20requis
Record number: 3, Textual support number: 1 OBS
soin requis : terme normalisé par l'Office des normes générales du Canada (ONGC). 3, record 3, French, - soin%20requis
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 1984-08-14
Record 4, English
Record 4, Subject field(s)
- Chemical Elements and Compounds
Record 4, Main entry term, English
- due care 1, record 4, English, due%20care
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record 4, French
Record 4, Domaine(s)
- Éléments et composés chimiques
Record 4, Main entry term, French
- contrôle rigoureux 1, record 4, French, contr%C3%B4le%20rigoureux
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 OBS
Oléagineux, 26e an. no 12, dic-78, pxxx RA 1, record 4, French, - contr%C3%B4le%20rigoureux
Record 4, Spanish
Record 4, Textual support, Spanish
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