TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
PREMIERE REVISEURE [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
- primary auditor
1, record 1, English, primary%20auditor
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- principal auditor 2, record 1, English, principal%20auditor
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
An auditor who relies on the report issued by another auditor with respect to financial information included as part of the financial statements or other information being audited. 3, record 1, English, - primary%20auditor
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
Record 1, Main entry term, French
- auditeur principal
1, record 1, French, auditeur%20principal
correct, see observation, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- auditrice principale 2, record 1, French, auditrice%20principale
correct, see observation, feminine noun
- premier auditeur 1, record 1, French, premier%20auditeur
correct, see observation, masculine noun
- première auditrice 2, record 1, French, premi%C3%A8re%20auditrice
correct, see observation, feminine noun
- vérificateur principal 1, record 1, French, v%C3%A9rificateur%20principal
correct, masculine noun, Canada
- vérificatrice principale 2, record 1, French, v%C3%A9rificatrice%20principale
correct, feminine noun, Canada
- premier vérificateur 1, record 1, French, premier%20v%C3%A9rificateur
correct, masculine noun, Canada
- première vérificatrice 2, record 1, French, premi%C3%A8re%20v%C3%A9rificatrice
correct, feminine noun, Canada
- reviseur principal 1, record 1, French, reviseur%20principal
correct, masculine noun, Belgium
- reviseure principale 2, record 1, French, reviseure%20principale
correct, feminine noun, Belgium
- premier reviseur 1, record 1, French, premier%20reviseur
correct, masculine noun, Belgium
- première reviseure 2, record 1, French, premi%C3%A8re%20reviseure
correct, feminine noun, Belgium
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Professionnel comptable qui, dans le cadre d'une mission d'audit, est amené à s'appuyer sur les travaux d'un autre auditeur externe à l'égard d'états financiers ou autres informations financières qui émanent d'un ou de plusieurs sous-ensembles (divisions, succursales, filiales ou autres composantes) de l'entité cliente, et qui sont compris dans les états financiers ou autres informations financières sur lesquels porte sa mission. 1, record 1, French, - auditeur%20principal
Record number: 1, Textual support number: 1 OBS
auditeur principal; auditrice principale; premier auditeur; première auditrice : 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). 3, record 1, French, - auditeur%20principal
Record 1, Spanish
Record 1, Textual support, Spanish
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