TERMIUM Plus®

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ENGAGEMENT TEAM [1 record]

Record 1 2024-12-03

English

Subject field(s)
  • Auditing (Accounting)
DEF

[A group composed of] the engagement leader [and the] auditors performing the engagement, [as well as all] individuals engaged by the firm or a network firm who perform procedures on the engagement.

OBS

This excludes a practitioner's external expert engaged by the firm or a network firm.

French

Domaine(s)
  • Vérification (Comptabilité)
DEF

[Équipe formée de] tous les associés et le personnel professionnel réalisant une mission, ainsi que [des personnes] dont le cabinet ou un cabinet membre du réseau a retenu les services et qui [mettent] en œuvre des procédures au cours de la mission.

OBS

Les experts externes dont les services ont été retenus par le cabinet ou un cabinet membre du réseau sont exclus de cette définition.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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