TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
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Record 1 - internal organization data 2013-02-20
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
- Management Control
- Corporate Structure
Record 1, Main entry term, English
- audit committee
1, record 1, English, audit%20committee
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A committee of a company's board of directors that is responsible for overseeing the process of verifying financial information. 2, record 1, English, - audit%20committee
Record number: 1, Textual support number: 1 OBS
Every reporting issuer must have an independent audit committee to which the external auditors must directly report. Every audit committee must have at least three members, each independent and financially literate. 3, record 1, English, - audit%20committee
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
- Contrôle de gestion
- Structures de l'entreprise
Record 1, Main entry term, French
- comité d'audit
1, record 1, French, comit%C3%A9%20d%27audit
correct, see observation, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- comité de vérification 2, record 1, French, comit%C3%A9%20de%20v%C3%A9rification
correct, masculine noun, Canada
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Comité du conseil d'administration d'une société auquel celui-ci délègue sa responsabilité de surveillance du processus de validation de l'information financière. 1, record 1, French, - comit%C3%A9%20d%27audit
Record number: 1, Textual support number: 1 OBS
Le comité d'audit a pour fonction de revoir les états financiers avant qu'ils soient soumis au conseil d'administration. Ce comité, qui sert d'agent de liaison entre l'auditeur externe et le conseil d'administration, traite notamment des points suivants : renouvellement du mandat de l'auditeur, orientation du travail de ce dernier, étude des résultats de la mission et des commentaires de l'auditeur sur le contrôle interne, information financière à publier et, éventuellement, détection de fraudes. 1, record 1, French, - comit%C3%A9%20d%27audit
Record number: 1, Textual support number: 2 OBS
comité 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). 3, record 1, French, - comit%C3%A9%20d%27audit
Record 1, Spanish
Record 1, Textual support, Spanish
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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
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