TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
SCOPE PARAGRAPH [2 records]
Record 1 - internal organization data 2017-02-13
Record 1, English
Record 1, Subject field(s)
- Accounting
Record 1, Main entry term, English
- scope paragraph
1, record 1, English, scope%20paragraph
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The paragraph in a public accountant's report that describes the nature and extent of the professional engagement. 2, record 1, English, - scope%20paragraph
Record 1, French
Record 1, Domaine(s)
- Comptabilité
Record 1, Main entry term, French
- paragraphe de délimitation
1, record 1, French, paragraphe%20de%20d%C3%A9limitation
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- paragraphe sur la délimitation de l'étendue des travaux 1, record 1, French, paragraphe%20sur%20la%20d%C3%A9limitation%20de%20l%27%C3%A9tendue%20des%20travaux
correct, masculine noun
- paragraphe sur l'étendue de l'examen limité 1, record 1, French, paragraphe%20sur%20l%27%C3%A9tendue%20de%20l%27examen%20limit%C3%A9
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Paragraphe du rapport de mission d'examen (ou d'examen limité) dans lequel sont données des explications sur la nature et l'étendue du travail d'examen. 1, record 1, French, - paragraphe%20de%20d%C3%A9limitation
Record number: 1, Textual support number: 1 OBS
Au Canada, comme le paragraphe de délimitation est le premier paragraphe du rapport de mission d'examen, il comprend également l'indication des états financiers ou autres informations faisant l'objet du rapport. Aux États-Unis et dans les normes internationales, le paragraphe de délimitation précise de plus qu'aucun audit n'a été réalisé, que les contrôles mis en œuvre fournissent un niveau d'assurance moins élevé qu'un audit, et qu'aucune opinion d'audit n'est exprimée. Au Canada, ces précisions sont données dans un paragraphe sur la limitation de l'intervention. 1, record 1, French, - paragraphe%20de%20d%C3%A9limitation
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2013-02-26
Record 2, English
Record 2, Subject field(s)
- Auditing (Accounting)
Record 2, Main entry term, English
- scope paragraph
1, record 2, English, scope%20paragraph
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
[The] scope paragraph briefly states the scope or extent of the audit and informs the reader that professional standards were used in the audit and that the evidence is acquired through inspection, observation, enquiry, confirmation, computation and analysis. 2, record 2, English, - scope%20paragraph
Record 2, French
Record 2, Domaine(s)
- Vérification (Comptabilité)
Record 2, Main entry term, French
- paragraphe sur l'étendue de l'audit
1, record 2, French, paragraphe%20sur%20l%27%C3%A9tendue%20de%20l%27audit
correct, see observation, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- paragraphe sur la délimitation de l'étendue des travaux 1, record 2, French, paragraphe%20sur%20la%20d%C3%A9limitation%20de%20l%27%C3%A9tendue%20des%20travaux
correct, masculine noun
- paragraphe de délimitation 2, record 2, French, paragraphe%20de%20d%C3%A9limitation
correct, masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Paragraphe du rapport d'audit dans lequel sont données des explications sur la nature et l'étendue de l'audit et sur le niveau d'assurance fourni. 1, record 2, French, - paragraphe%20sur%20l%27%C3%A9tendue%20de%20l%27audit
Record number: 2, Textual support number: 1 OBS
paragraphe sur l'étendue de l'audit : 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). 3, record 2, French, - paragraphe%20sur%20l%27%C3%A9tendue%20de%20l%27audit
Record 2, Spanish
Record 2, Textual support, Spanish
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