TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
audit report date [1 record]
Record 1 - internal organization data 2015-02-05
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
- Government Accounting
Record 1, Main entry term, English
- audit report date
1, record 1, English, audit%20report%20date
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- auditor's report date 1, record 1, English, auditor%27s%20report%20date
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The date the auditor dates the report on the financial statements in accordance with CAS 700 [Canadian Auditing Standard 700]. 1, record 1, English, - audit%20report%20date
Record number: 1, Textual support number: 1 OBS
The date is no earlier than the date on which sufficient appropriate audit evidence has been obtained on which to base an opinion on the financial statements. Sufficient appropriate audit evidence includes evidence that the entity's complete set of financial statements has been prepared and that those with the recognized authority have asserted that they have taken responsibility for them. 1, record 1, English, - audit%20report%20date
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité publique
Record 1, Main entry term, French
- date du rapport de l'auditeur
1, record 1, French, date%20du%20rapport%20de%20l%27auditeur
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- date du rapport du vérificateur 2, record 1, French, date%20du%20rapport%20du%20v%C3%A9rificateur
feminine noun, Canada
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Date que porte le rapport de l'auditeur sur les états financiers conformément à la NCA 700 [Norme canadienne d'audit 700]. 1, record 1, French, - date%20du%20rapport%20de%20l%27auditeur
Record number: 1, Textual support number: 1 OBS
La date du rapport de l'auditeur ne peut être antérieure à la date à laquelle [on a] obtenu les éléments probants suffisants et appropriés sur lesquels fonder [l']opinion sur les états financiers, et elle ne peut être antérieure à la date d'approbation des états financiers. Les éléments probants suffisants et appropriés sont définis de manière à inclure des éléments qui attestent que le jeu complet d'états financiers a été préparé et que les personnes autorisées ont déclaré qu'elles en assumaient la responsabilité. 1, record 1, French, - date%20du%20rapport%20de%20l%27auditeur
Record number: 1, Textual support number: 2 OBS
auditeur : le Bureau de la traduction du gouvernement du Canada recommande l'usage du terme «auditeur» comme équivalent de l'anglais «auditor» dans le domaine de la comptabilité (REC-13/2013-02). 2, record 1, French, - date%20du%20rapport%20de%20l%27auditeur
Record 1, Spanish
Record 1, Textual support, Spanish
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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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