TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

A report under subsection(1) shall be addressed to the Board and shall(a) include separate statements indicating whether, in the auditor's opinion,(i) the financial statements are presented fairly in accordance with generally accepted accounting principles applied on a basis consistent with that of the preceding year,(ii) the Board's transactions and those of its subsidiaries that have come to the auditor's notice in the course of the auditor's examination for the report were in accordance with this Act [Canada Pension Plan Investment Board Act] and the by-laws, and the by-laws of the subsidiaries, as the case may be, and(iii) the record of investments kept in accordance with paragraph 39(1)(c) fairly presents the information required by that paragraph; and(b) call attention to any other matter falling within the scope of the auditor's examination for the report that, in the auditor's opinion, should be brought to the attention of the Board.  1, record 1, English, - record%20of%20investments

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

L'Office veille, en ce qui concerne tant lui-même que ses filiales : a) à faire tenir des documents comptables; b) à mettre en œuvre, en matière de finances et de gestion, des moyens de contrôle et d'information et à faire appliquer des méthodes de gestion; c) à faire tenir pour chaque exercice un registre des placements présentant : (i) la valeur comptable de chacun d'eux, (ii) leur valeur marchande et l'information permettant de la vérifier, (iii) les renseignements permettant de vérifier si les exigences de la présente loi [Loi sur l'Office d'investissement du régime de pensions du Canada] et les principes, normes et procédures en matière de placement ont été respectés.  1, record 1, French, - registre%20des%20placements

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

Included in Part I is the power of the [Public Service] Commission to conduct investigations and audits "on any matter within its jurisdiction. "The broad power to conduct investigations and audits under this section is discretionary. The common law requires that the Commission exercise its discretion in good faith, in accordance with the principles of natural justice, as required, and in reliance upon considerations relevant to the statutory purpose(s) of the [Public Service Employment] Act.  2, record 2, English, - conduct%20investigations%20and%20audits

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 OBS

effectuer des enquêtes et des audits : 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).  1, record 2, French, - effectuer%20des%20enqu%C3%AAtes%20et%20des%20audits

Record 2,  Textual support,  Spanish