TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

THIRD-PARTY AUDIT [3 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2024-07-25

English

Subject field(s)
  • Occupation Names (General)
  • Auditing (Accounting)
CONT

... an external audit is conducted by an independent, third-party auditing firm or independent auditor that has no direct ties to the organization being audited. This external independence ensures that auditors can objectively assess the financial statements without any bias or undue influence.

French

Domaine(s)
  • Désignations des emplois (Généralités)
  • Vérification (Comptabilité)
OBS

vérificateur externe; vérificatrice externe; vérificateur indépendant; vérificatrice indépendante : Les termes «vérificateur» et «vérificatrice» ont été en usage dans les normes canadiennes jusqu'en décembre 2010, date à laquelle un consensus international a entériné l'emploi des désignations «auditeur» et «auditrice».

OBS

auditeur externe; auditrice externe; auditeur indépendant; auditrice indépendante : Le Bureau de la traduction du gouvernement du Canada recommande l'usage des termes «auditeur» et «auditrice» dans le domaine de la comptabilité (REC-13/2013-02).

Spanish

Campo(s) temático(s)
  • Nombramiento de cargos (Generalidades)
  • Verificación (Contabilidad)
Save record 1

Record 2 2004-12-07

English

Subject field(s)
  • Medical and Hospital Organization
DEF

A structured method of documentation that allows the nurse to consider interventions and patient responses, as well as observations of the patient.

CONT

The two-page focus charting outline is most appropriate for a rehabilitation unit. Functional activities such as mobility and activities of daily living are emphasized, while the cardiovascular, respiratory, and gastrointestinal areas are grouped together under the "physical" focus heading. When used correctly, focus charting is complete, orderly, and effective. It meets professional and legal standards and the requirements of third-party payers. Utilization reviewers easily can spot progress, or lack of it, after a few days. Research and audit information can be retrieved readily using the focus headlines. The progress notes are clear and easy for other nurses and other disciplines to review. This promotes communication among the entire healthcare team and ultimately promotes continuity of care. Focus charting is efficient and effective when used by nurses to focus on patient problems and strengths.

French

Domaine(s)
  • Organisation médico-hospitalière
OBS

consignation au dossier par problème; documentation par résolution de problème; dossier orienté par problèmes: termes retenus par le réseau Entraide Traduction Santé.

Spanish

Save record 2

Record 3 1993-03-31

English

Subject field(s)
  • Auditing (Accounting)
  • Government Accounting
CONT

"That's why the idea of third-party... reports as a source of audit evidence has evolved.

French

Domaine(s)
  • Vérification (Comptabilité)
  • Comptabilité publique

Spanish

Save record 3

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© Public Services and Procurement Canada, 2025
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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