TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
INTERIM REVIEW [2 records]
Record 1 - internal organization data 2021-10-19
Record 1, English
Record 1, Subject field(s)
- Penal Administration
Record 1, Main entry term, English
- interim review
1, record 1, English, interim%20review
correct, see observation
Record 1, Abbreviations, English
Record 1, Synonyms, English
- interim hearing 1, record 1, English, interim%20hearing
correct, see observation, obsolete
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
The term "interim hearing" is the former name. 1, record 1, English, - interim%20review
Record 1, French
Record 1, Domaine(s)
- Administration pénitentiaire
Record 1, Main entry term, French
- examen provisoire
1, record 1, French, examen%20provisoire
correct, see observation, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- audition provisoire 1, record 1, French, audition%20provisoire
correct, see observation, feminine noun, obsolete
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
Le terme «audition provisoire» est l'ancien nom. Les termes «interim review/examen provisoire» sont employés dans la Loi sur le système correctionnel et la mise en liberté sous condition, 1992. 2, record 1, French, - examen%20provisoire
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Administración penitenciaria
Record 1, Main entry term, Spanish
- examen provisional
1, record 1, Spanish, examen%20provisional
proposal, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2021-10-19
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
Record 2, Main entry term, English
- interim review engagement
1, record 2, English, interim%20review%20engagement
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- review of interim financial statements 1, record 2, English, review%20of%20interim%20financial%20statements
correct
- review of unaudited interim financial statements 2, record 2, English, review%20of%20unaudited%20interim%20financial%20statements
correct
- review of interim financial information 1, record 2, English, review%20of%20interim%20financial%20information
correct
- interim review 3, record 2, English, interim%20review
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
An interim review ... deals mainly with the application of analytical procedures to financial data, and making enquiries of and having discussions with persons responsible for the entity's financial and accounting matters. 2, record 2, English, - interim%20review%20engagement
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
Record 2, Main entry term, French
- mission d'examen intermédiaire
1, record 2, French, mission%20d%27examen%20interm%C3%A9diaire
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- examen des états financiers intermédiaires 1, record 2, French, examen%20des%20%C3%A9tats%20financiers%20interm%C3%A9diaires
correct, masculine noun
- examen limité des états financiers intermédiaires 1, record 2, French, examen%20limit%C3%A9%20des%20%C3%A9tats%20financiers%20interm%C3%A9diaires
correct, masculine noun
- examen des états financiers intermédiaires non audités 2, record 2, French, examen%20des%20%C3%A9tats%20financiers%20interm%C3%A9diaires%20non%20audit%C3%A9s
correct, masculine noun
- examen des états financiers intermédiaires non vérifiés 3, record 2, French, examen%20des%20%C3%A9tats%20financiers%20interm%C3%A9diaires%20non%20v%C3%A9rifi%C3%A9s
correct, masculine noun, Canada
- examen intermédiaire 4, record 2, French, examen%20interm%C3%A9diaire
correct, masculine noun
- examen limité de la situation intermédiaire 1, record 2, French, examen%20limit%C3%A9%20de%20la%20situation%20interm%C3%A9diaire
correct, masculine noun, Belgium, France
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Mission d'examen (ou d'examen limité) confiée à un professionnel comptable, devant aboutir à une communication écrite exprimant une assurance modérée à l'égard d'états financiers intermédiaires non audités faisant l'objet de son évaluation. 1, record 2, French, - mission%20d%27examen%20interm%C3%A9diaire
Record number: 2, Textual support number: 1 OBS
Le professionnel comptable à qui l'on confie la mission d'examen intermédiaire est le plus souvent celui chargé également de la mission d'audit des états financiers annuels de l'entité. L'examen intermédiaire confié à l'auditeur a parfois uniquement pour but d'aider le comité d'audit, le conseil d'administration, la direction ou une autre instance de l'entité à s'acquitter de ses responsabilités relativement à la revue des états financiers intermédiaires non audités de l'entité devant être diffusés en vertu des dispositions de la législation sur les valeurs mobilières. 1, record 2, French, - mission%20d%27examen%20interm%C3%A9diaire
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad general
Record 2, Main entry term, Spanish
- examen de los estados financieros intermedios
1, record 2, Spanish, examen%20de%20los%20estados%20financieros%20intermedios
correct, masculine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 CONT
El boletín 4040 menciona que hay entidades que tienen que emitir estados financieros intermedios para cumplir con requisitos legales, estatutarios o contractuales; el contador público puede involucrarse de varias formas con los estados financieros intermedios, que pueden ir desde una consulta informal sobre la preparación de los estados, hasta un examen de los estados financieros intermedios de acuerdo con las normas de auditoría generalmente aceptadas. 1, record 2, Spanish, - examen%20de%20los%20estados%20financieros%20intermedios
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