TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 OBS

The Agreement on Preshipment Inspection... provides an additional tool for developing countries to deal with over or under valuation or fraud and applies to preshipment inspections carried out under contract by individual firms or companies on behalf of an importing member country. The objective is to facilitate international trade through the use of transparent and consistent rules. It limits the activities of such firms to the verification of quality, quantity, price of the imported goods, or the customs classification of the goods to be exported.  3, record 1, English, - Agreement%20on%20Preshipment%20Inspection

Record number: 1, Textual support number: 2 OBS

Agreement on Preshipment Inspection; Agreement on PSI: a World Trade Organization agreement.  4, record 1, English, - Agreement%20on%20Preshipment%20Inspection

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 OBS

L'Accord sur l'inspection avant expédition [...] fournit un outil de plus aux pays en développement pour se protéger contre la surévaluation ou la sous-évaluation ou contre la fraude, et il s'applique aux inspections avant expédition effectuées à contrat par des entreprises au nom du pays membre importateur. L'objectif visé est de faciliter le commerce international par l'application de règles transparentes et cohérentes. Il limite les activités de ces entreprises à la vérification de la qualité, de la quantité et du prix des biens importés ou de la classification douanière des biens à exporter.  2, record 1, French, - Accord%20sur%20l%27inspection%20avant%20exp%C3%A9dition

Record number: 1, Textual support number: 2 OBS

Accord sur l'inspection avant expédition : accord de l'Organisation mondiale du commerce.  3, record 1, French, - Accord%20sur%20l%27inspection%20avant%20exp%C3%A9dition

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

An unconscionable agreement generally is defined as one that is so one-sided and oppressive that no person in his or her right mind would sign it without duress, coercion, or fraud.  2, record 2, English, - unconscionable%20agreement

Record number: 2, Textual support number: 1 OBS

In other cases the agreements struck down were described as "unreasonable" and "unconscionable".  3, record 2, English, - unconscionable%20agreement

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 OBS

Inique : Qui manque gravement à l'équité; très injuste.  2, record 2, French, - convention%20inique

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

... in order to constitute collusion there must be a corrupt agreement or conspiracy, to which the petitioner is a party, to obtain a divorce by means of manufactured evidence or of some fraud or deceit practised on the Court. That is the basic test.  2, record 3, English, - conspiracy

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

La collusion est un complot en vue de déjouer l'administration de la justice, une entente visant à supprimer une preuve ou pour tromper le tribunal au moment de la demande en divorce.  2, record 3, French, - complot

Record number: 3, Textual support number: 1 OBS

complot : terme normalisé par le Comité de normalisation, Promotion de l'accès à la justice dans les deux langues officielles (PAJLO).  3, record 3, French, - complot

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

One which is capable of being disclaimed at the option of one of the parties, e.g., a contract induced by misrepresentation.  2, record 4, English, - voidable%20contract

Record number: 4, Textual support number: 1 CONT

A voidable contract is a legally enforceable agreement, but it may be traited as never having been binding on a party who was suffering from some legal disability or was a victim of fraud at the time of its execution. The contract is not void unless and until the party chooses to treat it as such by opposing its enforcement.  3, record 4, English, - voidable%20contract

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

Un contrat est nul s'il est dépourvu de tout effet juridique. Un contrat annulable est un contrat qui peut être annulé au gré de l'une des parties.  2, record 4, French, - contrat%20annulable

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

The auditor should plan and perform the audit to obtain reasonable, but not absolute, assurance that the client's claim is in compliance with the criteria established by provisions of the funding agreement taken in all material respects. Absolute assurance in auditing is not attainable because of such factors as : the nature of audit evidence which is based on the use of testing and where much of the evidence available to the auditor is persuasive, rather than conclusive; the inherent limitations of internal control; and the characteristics of fraud.  2, record 5, English, - persuasive

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 DEF

Caractère d'un élément probant qui, sans être nécessairement concluant, incite l'auditeur à reconnaître la validité d'une assertion.  1, record 5, French, - persuasif

Record number: 5, Textual support number: 1 OBS

Par exemple, si un contrôle interne particulier demande qu'un membre du personnel vérifie un calcul et appose ses initiales sur le document pour indiquer que le calcul est exact, l'auditeur peut juger nécessaire de contrôler si l'employé s'est bien acquitté de sa tâche. Pour ce faire, il peut demander à l'employé s'il sait que son travail comporte une telle vérification, constater la présence des initiales de l'employé et revérifier le calcul. Toutefois, rien ne prouve que l'employé n'a pas en fait opposé ses initiales sans vérifier le calcul qui se trouvait être exact.  1, record 5, French, - persuasif

Record 5,  Textual support,  Spanish