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

exemption from audit [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2013-02-10

English

Subject field(s)
  • Auditing (Accounting)
CONT

Legislation generally requires that an auditor be appointed, that an audit of the corporation's financial statements be performed, and that audited financial statements be presented to the members or shareholders annually for their approval. Some legislation will also set out audit exemption provisions.

French

Domaine(s)
  • Vérification (Comptabilité)
DEF

Exemption de l'obligation de faire auditer leurs états financiers, accordée à certains organismes par l'autorité compétente.

OBS

En vertu de la législation applicable, les actionnaires de petites entreprises peuvent avoir la faculté de renoncer à l'audit des états financiers.

OBS

dispense d'audit : 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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