TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 OBS

The Annual Audit Manual [is] built around professional standards and [the] Office [of the Auditor General of Canada] policies that auditors must meet to produce a high-quality audit.  2, record 1, English, - Annual%20Audit%20Manual

Record 1,  Textual support,  French

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

During their annual financial statement audits, auditors often identify audit differences(potential misstatements) in the financial statements. For example, an auditor may detect revenue that was recognized prematurely by a company.... If the difference is deemed material by the auditor, the auditor presents the audit adjustment that would correct for the audit difference to the company's financial executives.  1, record 2, English, - audit%20difference

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

En cas d'écarts relevés au cours de l'audit, l'auditeur transmet les fiches d'écarts à la fin de l'audit. À compter de la date de notification des écarts, le prestataire de service de formation dispose d'un délai [...] pour proposer des actions correctives.  2, record 2, French, - %C3%A9cart%20d%27audit

Record number: 2, Textual support number: 1 OBS

écart relevé au cours de la vérification : Le terme «vérification» a été en usage dans les normes canadiennes jusqu'en décembre 2010, date à laquelle un consensus international a entériné l'emploi de la désignation «audit».  4, record 2, French, - %C3%A9cart%20d%27audit

Record number: 2, Textual support number: 2 OBS

écart d'audit; écart relevé au cours de l'audit : Le Bureau de la traduction du gouvernement du Canada recommande l'usage du terme «audit» dans le domaine de la comptabilité (REC-13/2013-02).  4, record 2, French, - %C3%A9cart%20d%27audit

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

Companies’ financial statements are sometimes subjected to an audit by an independent accounting firm, meaning that the statements are objectively checked and verified to ensure fair and total disclosure to the stockholders. For public companies, an annual audit is mandatory. Quarterly reports are unaudited. Private firms can do what they want and seldom go to the trouble of incurring an audit and the associated audit fees.  2, record 3, English, - annual%20audit

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Mission d'audit portant sur des états financiers annuels.  1, record 3, French, - audit%20annuel

Record number: 3, Textual support number: 1 OBS

audit annuel : 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).  3, record 3, French, - audit%20annuel

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

At the time of the audit, the annual update of the mission's contingency plan was overdue.  1, record 4, English, - mission%20contingency%20plan

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

Au moment de la vérification, la mise à jour annuelle du plan d’urgence de la mission était en retard.  1, record 4, French, - plan%20d%27urgence%20de%20la%20mission

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

The Internal Audit function started the planning work required to provide an annual holistic opinion to the deputy minister in the Spring of 2008 by initiating a risk assessment of the 70 key fundamental controls developed by the Office of the Comptroller General(OCG) based on the Management Accountability Framework(MAF).  2, record 5, English, - holistic%20opinion

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

La fonction de vérification interne a amorcé le travail de planification nécessaire pour fournir une opinion globale annuelle au sous-ministre au printemps 2008 en entreprenant une évaluation des risques par rapport aux 70 contrôles fondamentaux clés qui, élaborés par le Bureau du contrôleur général (BCG), sont axés sur le Cadre de responsabilisation de gestion (CRG).  2, record 5, French, - opinion%20globale

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 OBS

Of the Canadian Wheat Board. Primary responsibilities include the review of financial reporting, accounting systems, risk management and internal controls. It facilitates the conduct of an annual audit, assesses performance measures, reviews annual financial statements and accounting practices, and reviews financial/business risk policies, plans and proposals.  1, record 6, English, - Audit%2C%20Finance%20and%20Risk%20Committee

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 OBS

De la Commission canadienne du blé. Les principales responsabilités de ce comité consistent à examiner les rapports financiers, les systèmes de comptabilité, la gestion des risques et les contrôles internes. Ce comité facilite la tenue d'une vérification annuelle, évalue les mesures du rendement, examine les états financiers annuels et les pratiques comptables en plus de réviser les politiques, plans et propositions en matière de finances et de gestion des risques.  1, record 6, French, - Comit%C3%A9%20de%20v%C3%A9rification%2C%20de%20finances%20et%20gestion%20du%20risque

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 OBS

Farm Credit Canada(FCC). The Corporate Audit division is responsible for assessing compliance to all corporate risk management policies and provides regular feedback on a variety of risk management issues. It assists in the management of credit risk through the field audit program, operational risk through the internal control and functional/IT audit programs, and market risk through an annual operational review of the Treasury functions.  1, record 7, English, - Corporate%20Audit

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 OBS

Financement agricole Canada (FAC). La Vérification est chargée de veiller au respect des politiques de gestion du risque de FAC et de faire rapport régulièrement sur diverses questions touchant à la gestion du risque. Elle aide la gestion du risque de crédit grâce à son programme de vérification des opérations de campagne, la gestion du risque opérationnel par le biais de son programme d'évaluation des contrôles internes et de ses programmes de vérification fonctionnelle et de la TI, et finalement la gestion du risque par l'entremise d'un examen annuel des opérations de Trésorerie.  1, record 7, French, - V%C3%A9rification

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 OBS

Short title : Departmental Internal Audit Act. Legal title : An Act to require Crown corporations and departments of government to have annual internal audits the reports of which are to be submitted to the Auditor General of Canada.  1, record 8, English, - Department%20Internal%20Audit%20Act

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 OBS

Loi sur la vérification interne des ministères. Titre légal : Loi exigeant la vérification interne annuelle des sociétés d'État et des ministères fédéraux et la présentation des rapports au vérificateur général du Canada.  1, record 8, French, - Loi%20sur%20la%20v%C3%A9rification%20interne%20des%20minist%C3%A8res

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 OBS

National Capital Commission.  1, record 9, English, - Corporate%20Audit%20and%20Evaluation%20Committee

Record number: 9, Textual support number: 2 OBS

Reviews internal audit and evaluation reports, the Auditor General' s annual financial audits and special examinations done every five years.  1, record 9, English, - Corporate%20Audit%20and%20Evaluation%20Committee

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 OBS

Comité de la Commission de la capitale nationale.  1, record 9, French, - Comit%C3%A9%20corporatif%20de%20v%C3%A9rification%20et%20d%27%C3%A9valuation

Record number: 9, Textual support number: 2 OBS

Il revoit les rapports internes de vérification et d'évaluation, ainsi que les vérifications financières annuelles et les examens spéciaux du vérificateur général, effectués tous les cinq ans.  1, record 9, French, - Comit%C3%A9%20corporatif%20de%20v%C3%A9rification%20et%20d%27%C3%A9valuation

Record 9,  Textual support,  Spanish