TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
AUDIT EXAMINATION [2 records]
Record 1 - internal organization data 2013-02-15
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
Record 1, Main entry term, English
- audit examination
1, record 1, English, audit%20examination
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- examination 1, record 1, English, examination
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The work and measures undertaken by an auditor in order to form an opinion on the financial statements or financial information of an entity. 2, record 1, English, - audit%20examination
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
Record 1, Main entry term, French
- travaux d'audit
1, record 1, French, travaux%20d%27audit
correct, see observation, masculine noun, plural
Record 1, Abbreviations, French
Record 1, Synonyms, French
- travaux de vérification 1, record 1, French, travaux%20de%20v%C3%A9rification
correct, masculine noun, plural, Canada
- contrôles 1, record 1, French, contr%C3%B4les
correct, masculine noun, plural
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Ensemble des actions accomplies et des mesures prises par l'auditeur en vue de se faire une opinion sur les états financiers ou autres informations financières de l'entité, à l'exclusion de la phase de communication de l'opinion. 1, record 1, French, - travaux%20d%27audit
Record number: 1, Textual support number: 1 OBS
travaux d'audit : le Bureau de la traduction du gouvernement du Canada recommande l’usage du terme «audit» dans le domaine de la comptabilité (REC-13/2013-02). 2, record 1, French, - travaux%20d%27audit
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2008-03-07
Record 2, English
Record 2, Subject field(s)
- Government Accounting
- Auditing (Accounting)
Record 2, Main entry term, English
- audit examination
1, record 2, English, audit%20examination
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- examination 2, record 2, English, examination
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
[In the public sector,] the second phase of the audit which is designed to collect audit evidence based on audit objectives, criteria and methodology developed during the planning phase. 2, record 2, English, - audit%20examination
Record 2, French
Record 2, Domaine(s)
- Comptabilité publique
- Vérification (Comptabilité)
Record 2, Main entry term, French
- examen
1, record 2, French, examen
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
[Dans le secteur public, la] deuxième phase de la vérification dont l'objet est de recueillir les éléments probants, compte tenu des méthodes, des objectifs et des critères de vérification établis au cours de la planification. 2, record 2, French, - examen
Record 2, Spanish
Record 2, Textual support, Spanish
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