TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
ENGAGEMENT LETTER [5 records]
Record 1 - internal organization data 2024-09-12
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
Record 1, Main entry term, English
- joint auditor
1, record 1, English, joint%20auditor
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
A joint auditor has a joint responsibility with the other joint auditor [or auditors] for the audit and the joint auditors’ opinion that is expressed by them on the audited financial statements. The joint responsibility emanates from the auditors’ acceptance of their joint appointment(as evidenced by [an] audit engagement letter). 2, record 1, English, - joint%20auditor
Record number: 1, Textual support number: 1 OBS
joint auditor: designation usually used in the plural. 3, record 1, English, - joint%20auditor
Record 1, Key term(s)
- joint auditors
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
Record 1, Main entry term, French
- co-auditeur
1, record 1, French, co%2Dauditeur
correct, see observation, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- co-auditrice 2, record 1, French, co%2Dauditrice
correct, see observation, feminine noun
- co-commissaire 3, record 1, French, co%2Dcommissaire
correct, masculine and feminine noun, France
- co-vérificateur 4, record 1, French, co%2Dv%C3%A9rificateur
former designation, correct, see observation, masculine noun, Canada
- co-vérificatrice 2, record 1, French, co%2Dv%C3%A9rificatrice
former designation, correct, see observation, feminine noun, Canada
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
co-vérificateur; co-vérificatrice : 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». 2, record 1, French, - co%2Dauditeur
Record number: 1, Textual support number: 2 OBS
co-auditeur; co-auditrice; co-commissaire; co-vérificateur; co-vérificatrice : désignations habituellement utilisées au pluriel. 2, record 1, French, - co%2Dauditeur
Record number: 1, Textual support number: 3 OBS
co-auditeur; co-auditrice : 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). 2, record 1, French, - co%2Dauditeur
Record 1, Key term(s)
- co-auditeurs
- co-auditrices
- co-vérificateurs
- co-vérificatrices
- covérificateur
- covérificatrice
- covérificateurs
- covérificatrices
- co-commissaires
- cocommissaire
- cocommissaires
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2024-07-23
Record 2, English
Record 2, Subject field(s)
- Business and Administrative Documents
- Accounting
Record 2, Main entry term, English
- engagement letter
1, record 2, English, engagement%20letter
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
A written communication between a public accountant and a client with respect to a professional engagement, outlining the scope of the accountant’s responsibilities and the arrangements agreed upon. 2, record 2, English, - engagement%20letter
Record 2, French
Record 2, Domaine(s)
- Écrits commerciaux et administratifs
- Comptabilité
Record 2, Main entry term, French
- lettre de mission
1, record 2, French, lettre%20de%20mission
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- contrat de mission 2, record 2, French, contrat%20de%20mission
correct, masculine noun, Belgium
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Communication écrite adressée par un professionnel comptable à son client, dans laquelle sont consignées les conditions de l'accord conclu avec le client au sujet de la mission confiée au professionnel comptable [...] 2, record 2, French, - lettre%20de%20mission
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2024-07-23
Record 3, English
Record 3, Subject field(s)
- Business and Administrative Documents
- Accounting
Record 3, Main entry term, English
- review engagement letter
1, record 3, English, review%20engagement%20letter
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 CONT
While it is possible for the accountant to perform only a review and not prepare the financial statements, most review engagement letters will state that the following will be performed by the accountant: preparation of the financial statements (a nonattest service); a review engagement (an attest service). 1, record 3, English, - review%20engagement%20letter
Record 3, French
Record 3, Domaine(s)
- Écrits commerciaux et administratifs
- Comptabilité
Record 3, Main entry term, French
- lettre de mission d'examen
1, record 3, French, lettre%20de%20mission%20d%27examen
correct, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- lettre de mission d'examen limité 2, record 3, French, lettre%20de%20mission%20d%27examen%20limit%C3%A9
correct, feminine noun, Belgium, France
Record 3, Textual support, French
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2024-07-23
Record 4, English
Record 4, Subject field(s)
- Business and Administrative Documents
- Accounting
Record 4, Main entry term, English
- compilation engagement letter
1, record 4, English, compilation%20engagement%20letter
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 CONT
The compilation engagement letter contains the mutually understood scope of work [and] is required each time a compilation engagement is undertaken. This letter includes the key terms of the appointment and confirms the accounting practitioner's acceptance of the engagement. 1, record 4, English, - compilation%20engagement%20letter
Record 4, French
Record 4, Domaine(s)
- Écrits commerciaux et administratifs
- Comptabilité
Record 4, Main entry term, French
- lettre de mission de compilation
1, record 4, French, lettre%20de%20mission%20de%20compilation
correct, feminine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 2024-07-22
Record 5, English
Record 5, Subject field(s)
- Business and Administrative Documents
- Auditing (Accounting)
Record 5, Main entry term, English
- audit engagement letter
1, record 5, English, audit%20engagement%20letter
correct
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record number: 5, Textual support number: 1 CONT
... the auditor must agree to the terms of the audit engagement with... management. The terms should be agreed upon before the auditor accepts the appointment... They are to be recorded in an audit engagement letter... 2, record 5, English, - audit%20engagement%20letter
Record 5, French
Record 5, Domaine(s)
- Écrits commerciaux et administratifs
- Vérification (Comptabilité)
Record 5, Main entry term, French
- lettre de mission d'audit
1, record 5, French, lettre%20de%20mission%20d%27audit
correct, feminine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record number: 5, Textual support number: 1 CONT
[...] l'auditeur et la direction [...] doivent accepter les conditions d'une mission d'audit. Ces conditions devraient être convenues avant que l'auditeur n'accepte d'être nommé [...] Elles seront consignées dans une lettre de mission d'audit [...] 1, record 5, French, - lettre%20de%20mission%20d%27audit
Record 5, Spanish
Record 5, Textual support, Spanish
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