TERMIUM Plus®

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CONTADURIA PUBLICA [1 record]

Record 1 2010-02-15

English

Subject field(s)
  • Financial Accounting
DEF

The profession of the public accountant; specifically, the offering to the public of independent professional accounting skills consisting principally of the design and installation of financial and cost systems of accounting, audits, investigations, reports (certificates) based on audits, advice on management structure and financial policies, and income-tax service.

OBS

The services of the public accountant are offered to the public generally, as contrasted with the employment of a private accountant on a full-time basis by a single business enterprise.

French

Domaine(s)
  • Comptabilité générale
DEF

Profession exercée par l'expert-comptable.

OBS

Au Québec, la Loi sur les comptables agréés parle de «comptabilité publique» plutôt que d'«expertise comptable» même si, en fait, le terme «comptabilité publique» est l'équivalent de «government accounting».

Spanish

Campo(s) temático(s)
  • Contabilidad general
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