TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
FORENSIC AUDITOR [3 records]
Record 1 - internal organization data 2015-11-16
Record 1, English
Record 1, Subject field(s)
- Law of Contracts (common law)
- Auditing (Accounting)
- Special-Language Phraseology
Record 1, Main entry term, English
- fraudulent misstatement
1, record 1, English, fraudulent%20misstatement
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
An unintentional illegal act triggers the same procedures and considerations by the auditor as a fraudulent misstatement if the illegal act has a direct and material effect on the financial statements. 2, record 1, English, - fraudulent%20misstatement
Record number: 1, Textual support number: 2 CONT
An auditor might respond to identified risks of fraudulent misstatement by assigning forensic or information technology specialists to the engagement. 3, record 1, English, - fraudulent%20misstatement
Record 1, Key term(s)
- fraudulent mis-statement
Record 1, French
Record 1, Domaine(s)
- Droit des contrats (common law)
- Vérification (Comptabilité)
- Phraséologie des langues de spécialité
Record 1, Main entry term, French
- déclaration inexacte et frauduleuse
1, record 1, French, d%C3%A9claration%20inexacte%20et%20frauduleuse
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Le pourvoi incident formé par Checo soulève les questions suivantes : (1) Hydro devrait-elle être tenue responsable d'avoir fait une déclaration inexacte et frauduleuse? 2, record 1, French, - d%C3%A9claration%20inexacte%20et%20frauduleuse
Record 1, Key term(s)
- déclaration frauduleuse et inexacte
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2013-02-09
Record 2, English
Record 2, Subject field(s)
- Auditing (Accounting)
- Law of Evidence
Record 2, Main entry term, English
- forensic audit
1, record 2, English, forensic%20audit
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
A typical objective of a forensic audit is to obtain evidence to support criminal charges related to white-collar crimes such as bribery, fraud, theft, breach of trust, extortion and forgery. 2, record 2, English, - forensic%20audit
Record number: 2, Textual support number: 2 CONT
At the Government of Saskatchewan's request, the Provincial Auditor agreed to undertake a special assignment to oversee the forensic audit. 3, record 2, English, - forensic%20audit
Record number: 2, Textual support number: 1 OBS
The term "forensic" refers to information or evidence that is suitable for presentation in a court of law. 2, record 2, English, - forensic%20audit
Record 2, French
Record 2, Domaine(s)
- Vérification (Comptabilité)
- Droit de la preuve
Record 2, Main entry term, French
- audit juricomptable
1, record 2, French, audit%20juricomptable
correct, see observation, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- audit judiciaire 2, record 2, French, audit%20judiciaire
correct, see observation, masculine noun
- vérification juricomptable 3, record 2, French, v%C3%A9rification%20juricomptable
correct, feminine noun, Canada
- vérification judiciaire 4, record 2, French, v%C3%A9rification%20judiciaire
correct, feminine noun, Canada
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
Une vérification juricomptable [...] est plus détaillée et intensive puisqu'elle vise à découvrir les cas de faute ou de mauvaise gestion. Une telle vérification n'est normalement démandée qu'à la suite de plaintes sérieuses alléguant des actes frauduleux ou répréhensibles, ou encore après qu'une vérification de conformité a révélé des circonstances indiquant un risque réel qu'il y a eu des agissements irréguliers. 5, record 2, French, - audit%20juricomptable
Record number: 2, Textual support number: 1 OBS
audit juricomptable; audit judiciaire : 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, - audit%20juricomptable
Record 2, Key term(s)
- audit juri-comptable
- vérification juri-comptable
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1994-04-25
Record 3, English
Record 3, Subject field(s)
- Law of Evidence
Record 3, Main entry term, English
- forensic auditor 1, record 3, English, forensic%20auditor
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, French
Record 3, Domaine(s)
- Droit de la preuve
Record 3, Main entry term, French
- vérificateur judiciaire
1, record 3, French, v%C3%A9rificateur%20judiciaire
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record 3, Spanish
Record 3, Textual support, Spanish
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