TERMIUM Plus®

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

WORKING PAPER FILE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2017-02-13

English

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

File containing all the documentation pertaining to an accounting engagement.

OBS

[The documentation in the working paper file includes] schedules, transcripts, analyses, confirmations, notes and other memoranda prepared by the accountants or auditors in the performance of their duties.

French

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

Dossier rassemblant la documentation relative à une mission.

OBS

Le dossier facilite l'organisation et l'exécution du travail du professionnel comptable et lui permet d'étayer le contenu de son rapport. Le professionnel comptable y consigne les contrôles mis en œuvre, les résultats qu'il a obtenus grâce à ces contrôles, les éléments probants qu'il a recueillis et les conclusions qu'il a tirées dans l'exécution de sa mission et la préparation de son rapport.

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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