TERMIUM Plus®

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CONTINUING ACCOUNTANT [1 record]

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Alphabetical list of terms

Record 1 2008-06-12

English

Subject field(s)
  • Accounting
  • Occupation Names (General)
CONT

Primary among the requirements is that the consulted or "reporting" accounting firm should communicate with the entity's incumbent accountant to ascertain all the available facts relevant to forming a professional judgment on the matters the firm has been requested to report on.

French

Domaine(s)
  • Comptabilité
  • Désignations des emplois (Généralités)
DEF

Professionnel comptable qui entretient des relations professionnelles suivies avec une entité à laquelle il fournit des services d'audit ou d'examen (ou d'examen limité), par opposition au professionnel comptable consulté sur un ensemble spécifique de circonstances ou sur une opération particulière effectuée ou envisagée par l'entité.

Spanish

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