TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
AUDIT EXEMPTION [1 record]
Record 1 - internal organization data 2013-02-10
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
Record 1, Main entry term, English
- exemption from audit
1, record 1, English, exemption%20from%20audit
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- audit exemption 2, record 1, English, audit%20exemption
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 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. 2, record 1, English, - exemption%20from%20audit
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
Record 1, Main entry term, French
- dispense d'audit
1, record 1, French, dispense%20d%27audit
correct, see observation, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- dispense de vérification 2, record 1, French, dispense%20de%20v%C3%A9rification
correct, feminine noun, Canada
- exemption du contrôle légal 2, record 1, French, exemption%20du%20contr%C3%B4le%20l%C3%A9gal
correct, feminine noun, Belgium, France
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Exemption de l'obligation de faire auditer leurs états financiers, accordée à certains organismes par l'autorité compétente. 2, record 1, French, - dispense%20d%27audit
Record number: 1, Textual support number: 1 OBS
En vertu de la législation applicable, les actionnaires de petites entreprises peuvent avoir la faculté de renoncer à l'audit des états financiers. 2, record 1, French, - dispense%20d%27audit
Record number: 1, Textual support number: 2 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). 1, record 1, French, - dispense%20d%27audit
Record 1, Spanish
Record 1, Textual support, Spanish
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