TERMIUM Plus®

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

STATUTORY AUDIT [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2013-02-20

English

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

An audit carried out under the provisions of a statute, such as a Corporation Act, The Bank Act, a Municipal Act.

French

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

Audit des états financiers d'une entité, effectué en vertu des dispositions de la loi, généralement dans le but d'assurer la protection et l'information des investisseurs et des tiers face aux dirigeants.

OBS

audit légal : Le Bureau de la traduction du gouvernement du Canada recommande l’usage du terme «audit» comme équivalent de l’anglais «audit» dans le domaine de la comptabilité (REC-13/2013-02).

Spanish

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