TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
ISSUING AUDITOR [1 record]
Record 1 - internal organization data 2013-02-09
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
Record 1, Main entry term, English
- issuing auditor
1, record 1, English, issuing%20auditor
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
[The] issuing auditor [is responsible for issuing] a Y 42 [cross reference advice form of the Department of National Revenue, Customs and Excise] only to request an investigation of a licensee's operations. [He does] not issue a Y 42 for goods purchased tax exempt, possibly in error, by an unlicensed person from a licensee or refund claimant. [He determines] instead whether or not the sale is taxable based on data in the seller's files. 1, record 1, English, - issuing%20auditor
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
Record 1, Main entry term, French
- auditeur d'émission
1, record 1, French, auditeur%20d%27%C3%A9mission
see observation, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- auditrice d'émission 2, record 1, French, auditrice%20d%27%C3%A9mission
see observation, feminine noun
- vérificateur d'émission 3, record 1, French, v%C3%A9rificateur%20d%27%C3%A9mission
masculine noun, Canada
- vérificatrice d'émission 2, record 1, French, v%C3%A9rificatrice%20d%27%C3%A9mission
feminine noun, Canada
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
[Le] vérificateur d'émission [est responsable d'émettre] une Y-42 [un avis de renvoi du ministère du Revenu national, Douanes et accise] seulement pour demander une enquête sur les opérations d'un détenteur de licence. [Il n'émet] pas de Y-42 pour des marchandises qui pourraient avoir été achetées, par erreur, en franchise de la taxe, d'un détenteur de licence ou demandeur de remboursement par une personne non munie de licence. [Il détermine] plutôt si la vente est imposable selon les renseignements que renferment les dossiers du vendeur. 3, record 1, French, - auditeur%20d%27%C3%A9mission
Record number: 1, Textual support number: 1 OBS
auditeur d'émission; auditrice d'émission : le Bureau de la traduction du gouvernement du Canada recommande l’usage des termes «auditeur» et «auditrice» comme équivalents de l’anglais «auditor» dans le domaine de la comptabilité (REC-13/2013-02). 2, record 1, French, - auditeur%20d%27%C3%A9mission
Record 1, Spanish
Record 1, Textual support, Spanish
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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
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