TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
joint audit [2 records]
Record 1 - internal organization data 2013-02-09
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
Record 1, Main entry term, English
- joint audit
1, record 1, English, joint%20audit
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
An audit where two (or more) auditors who are independent of each other are appointed to report jointly. 2, record 1, English, - joint%20audit
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
Record 1, Main entry term, French
- audit conjoint
1, record 1, French, audit%20conjoint
correct, see observation, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- covérification 1, record 1, French, cov%C3%A9rification
correct, feminine noun, Canada
- vérification conjointe 1, record 1, French, v%C3%A9rification%20conjointe
correct, feminine noun, Canada
- co-commissariat 1, record 1, French, co%2Dcommissariat
correct, masculine noun, Belgium, France
- révision en collège 1, record 1, French, r%C3%A9vision%20en%20coll%C3%A8ge
correct, feminine noun, Belgium
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Audit auquel participent deux professionnels comptables (ou plus) indépendants l'un de l'autre (ou les uns des autres) et ayant pour mission d'exprimer conjointement une opinion sur les états financiers d'une entité donnée. 1, record 1, French, - audit%20conjoint
Record number: 1, Textual support number: 1 OBS
audit conjoint : 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). 2, record 1, French, - audit%20conjoint
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2001-03-26
Record 2, English
Record 2, Subject field(s)
- Quality Control (Management)
Record 2, Main entry term, English
- joint audit
1, record 2, English, joint%20audit
correct, standardized
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
(Audit occurring) when two or more auditing organizations cooperate to audit a single auditee jointly. 1, record 2, English, - joint%20audit
Record number: 2, Textual support number: 1 OBS
Term and definition standardized by ISO in 2000. 2, record 2, English, - joint%20audit
Record 2, French
Record 2, Domaine(s)
- Contrôle de la qualité (Gestion)
Record 2, Main entry term, French
- audit joint
1, record 2, French, audit%20joint
correct, masculine noun, standardized
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Audit réalisé lorsque deux organismes ou plus coopèrent pour auditer conjointement un seul audité. 1, record 2, French, - audit%20joint
Record number: 2, Textual support number: 1 OBS
Terme et définition normalisés par l'ISO en 2000. 2, record 2, French, - audit%20joint
Record 2, Spanish
Record 2, Textual support, Spanish
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