TERMIUM Plus®

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

REPORT SPECIFIED AUDITING PROCEDURES [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2013-02-26

English

Subject field(s)
  • Auditing (Accounting)
  • Financial Accounting
  • Business and Administrative Documents
DEF

The written communication issued by a public accountant at the conclusion of an engagement to apply specified audit procedure to financial information other than financial statements when such procedures are not intended to enable the accountant to express an audit opinion or to provide negative assurance.

OBS

report of factual findings: term used by the International Federation of Accountants.

French

Domaine(s)
  • Vérification (Comptabilité)
  • Comptabilité générale
  • Écrits commerciaux et administratifs
DEF

Communication écrite produite par le professionnel comptable à l'issue d'une mission de procédures convenues à l'égard d'informations financières autres que des états financiers.

OBS

Le titre d'un tel rapport peut préciser l'objet de la mission, par exemple «rapport de l'expert-comptable sur le chiffre d'affaires brut», ou «rapport sur les résultats de l'examen des comptes fournisseurs».

OBS

rapport sur des procédés d'audit spécifiés : 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).

Spanish

Campo(s) temático(s)
  • Verificación (Contabilidad)
  • Contabilidad general
  • Documentos comerciales y administrativos
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