TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 OBS

The Commissioner of the Environment and Sustainable Development is appointed by the Auditor General of Canada for a 7-year term. The Commissioner provides parliamentarians and Canadians with objective, independent analysis and recommendations on the federal government's efforts to protect the environment, mitigate the effects of climate change, and foster sustainable development.  3, record 1, English, - Commissioner%20of%20the%20Environment%20and%20Sustainable%20Development

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 OBS

Le commissaire à l'environnement et au développement durable est nommé par le vérificateur général du Canada pour un mandat de 7 ans. Le commissaire fournit aux parlementaires et à la population canadienne des analyses et des recommandations objectives et indépendantes sur les efforts déployés par le gouvernement fédéral pour protéger l'environnement, atténuer les effets des changements climatiques et favoriser le développement durable.  3, record 1, French, - commissaire%20%C3%A0%20l%27environnement%20et%20au%20d%C3%A9veloppement%20durable

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

The organization being audited.  2, record 2, English, - auditee

Record number: 2, Textual support number: 1 CONT

The quality audit is a procedure for monitoring and improving all parts of the quality management system based on an independent and systematic investigation.... After the audit, [the auditor formulates] the audit findings and conclusions and [expresses] them in such a way that the auditee does not feel rebuked or patronized.  3, record 2, English, - auditee

Record number: 2, Textual support number: 1 OBS

auditee: designation and definition standardized by ISO in 2015.  4, record 2, English, - auditee

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Organisme qui est audité.  1, record 2, French, - audit%C3%A9

Record number: 2, Textual support number: 1 OBS

audité : désignation et définition normalisées par l'ISO en 2015.  2, record 2, French, - audit%C3%A9

Record 2,  Textual support,  Spanish

Record number: 2, Textual support number: 1 DEF

[Organismo] que se audita.  1, record 2, Spanish, - auditado

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

The audit committee should ensure that there is a constructive relationship between the internal audit function and external audit. While each audit function provides independent assurance, the audit committee should, where appropriate, seek to ensure that the internal audit function and external auditor coordinate their audit effort and avoid duplication.  1, record 3, English, - audit%20function

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

Le comité d'audit doit s'assurer que la relation entre la fonction d'audit interne et la fonction d'audit externe est constructive. Bien que chaque fonction d'audit fournisse une assurance indépendante, le comité d'audit devrait, s'il y a lieu, veiller à ce que la fonction d'audit interne et l'auditeur externe coordonnent leurs efforts afin d'éviter le dédoublement des tâches.  1, record 3, French, - fonction%20d%27audit

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 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.  3, record 4, English, - external%20auditor

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 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».  6, record 4, French, - auditeur%20externe

Record number: 4, Textual support number: 2 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).  6, record 4, French, - auditeur%20externe

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

... an independent auditor accredited by the Joint Implementation Supervisory Committee(JISC) to determine project proposals or verify whether implemented projects have achieved planned greenhouse gas emission reductions.  2, record 5, English, - accredited%20independent%20entity

Record 5,  Textual support,  French

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

The auditor can select from a wide range of techniques in developing the audit program, including transaction testing, personal observation, and enquiry, report and data analysis, independent or third party confirmation or interviews, and comparison and analysis of costs or other data for similar activities.  1, record 6, English, - transaction%20testing

Record 6,  Textual support,  French

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

A government's commitment to integrity must of course include rules and policies for the spending of public monies, controls on spending, independent monitoring such as through an auditor general, and transparency.  2, record 7, English, - independent%20monitoring

Record 7,  Textual support,  French

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  French

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 CONT

Audit Advisory Committees. Senior internal advisory bodies, independent of the on-going audit. Members provide the Assistant Auditor General and the Principal in charge of the comprehensive audit or government-wide study with advice as the audit proceeds from the planning to the reporting phase.  1, record 9, English, - audit%20advisory%20committee

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 OBS

comité consultatif d'audit : 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).  3, record 9, French, - comit%C3%A9%20consultatif%20d%27audit

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 CONT

The Office [of the Auditor General] carries out its principal activity-legislative auditing-by conducting independent audits of government departments, agencies and Crown corporations. The methodology used to select an area for audit and to ensure audit quality can be found in Chapter 28 of the Auditor General' s 1993 Report to the House of Commons.  1, record 10, English, - audit%20quality

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 CONT

Le Bureau s'acquitte de sa principale activité - la vérification législative - en effectuant des vérifications indépendantes des ministères et organismes gouvernementaux et des sociétés d'État. La méthode utilisée pour choisir les secteurs à vérifier et pour assurer la qualité des vérifications se trouve dans le chapitre 28 du Rapport de 1993 du vérificateur général à la Chambre des communes.  2, record 10, French, - qualit%C3%A9%20des%20audits

Record number: 10, Textual support number: 1 OBS

qualité 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).  3, record 10, French, - qualit%C3%A9%20des%20audits

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 DEF

Bank acceptance of the accomplishment of obligations derived from a letter of credit. Reply to an independent auditor by a debtor or creditor certifying that their account balance with the audited firm is correct.  1, record 11, English, - confirmation

Record number: 11, Textual support number: 1 OBS

confirmation: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  2, record 11, English, - confirmation

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 DEF

Acceptation, par une banque, des obligations engendrées par une lettre de crédit. Réponse d'un débiteur ou d'un créancier à un auditeur indépendant que le solde auprès de la société contrôlée est correct.  1, record 11, French, - confirmation

Record number: 11, Textual support number: 1 OBS

confirmation : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.  2, record 11, French, - confirmation

Record 11,  Textual support,  Spanish

Record number: 11, Textual support number: 1 DEF

Aceptación del cumplimiento de las obligaciones derivadas de una carta de crédito por parte de un banco. Contestación a un auditor independiente por parte de un deudor o acreedor de que su saldo con la sociedad auditada es correcto.  1, record 11, Spanish, - confirmaci%C3%B3n

Record number: 11, Textual support number: 1 OBS

confirmación: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  2, record 11, Spanish, - confirmaci%C3%B3n

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 OBS

Transport Canada. Audit and Advisory Services conducts audits and reviews to provide the Deputy Minister and senior management with independent and objective assurance and advice on all important aspects of risk management, management practices and controls, and information used for decision-making purposes. In addition, it provides secretariat services to the Transport Canada Audit and Review Committee and liaison services with the Office of the Auditor General.  1, record 12, English, - Audit%20and%20Advisory%20Services

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 OBS

Transports Canada. Les SVC effectuent des vérifications et des examens afin de fournir au sous-ministre et à la haute direction une assurance et des conseils objectifs et impartiaux sur toutes les facettes importantes de la gestion du risque, des pratiques et des contrôles de gestion, et de l'information aux fins de prise de décision. De plus, les SVC fournissent des services de secrétariat au Comité d'examen et de vérification de Transports Canada et des services de liaison avec le Bureau du vérificateur général.  1, record 12, French, - Services%20de%20v%C3%A9rification%20et%20de%20conseils

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 DEF

The propensity, often unconscious, to search for, assemble, present, or use evidence in such a manner as to point to a preselected endproduct or conclusion. Bias does not of necessity lead to error, since it may be anticipated and allowed for by employing adjusting or weighting devices, or ostensibly inaccurate results may be interpreted or cross-checked in a variety of ways.  2, record 13, English, - bias

Record number: 13, Textual support number: 1 OBS

It is possible to extract evidence and synthesize an objective and valid picture even when employing biased or potentially biased sources of information. A principal objective in the process of auditing is the search for and correction of biases. An auditor determines the presence or lack of bias in a group of accounts receivable by circularizing persons against whom claims are held. Offsetting biases are regularly taken advantage of in the construction of "internal controls". By the operation of a normally patterned system of "internal check", valid results are deemed to follow by placing individuals with independent, opposing interests in opposition to each other and making them participants in the recording of the same transaction. The assumption underlying any such device is that the offsetting biases are of the same relative order of magnitude.  2, record 13, English, - bias

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 DEF

Altération, intentionnelle ou non, des conditions d'une expérience, de la présentation d'une information, d'une estimation comptable ou d'un sondage, qui a pour effet de modifier les résultats ou l'information comptable dans un sens déterminé.  1, record 13, French, - parti%20pris

Record number: 13, Textual support number: 1 OBS

Dans le cas d'informations comptables, la mesure d'éléments à comptabiliser est partiale lorsqu'elle a tendance à aboutir systématiquement à une sous-évaluation ou à une surévaluation de ces éléments. Le choix des méthodes comptables peut être partial lorsqu'il est fait avec l'idée de favoriser les intérêts d'utilisateurs particuliers ou la réalisation d'objectifs économiques ou politiques précis. L'auditeur doit tenir compte de la possibilité d'un parti pris général dans les estimations comptables, et aussi de la possibilité que l'orientation du parti pris change de manière importante d'un exercice à l'autre, situations qui sont susceptibles de produire des résultats inexacts.  1, record 13, French, - parti%20pris

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 OBS

The Auditor General is appointed by the Lieutenant-Governor in Council and confirmed by a resolution of the House of Assembly. The Auditor General Act creates the Office of the Auditor General to assist in carrying out the duties prescribed. The Act appoints the Auditor General as the House of Assembly's independent legislative auditor of Government, its departments, agencies of the crown, and crown controlled corporations. The Auditor General reports to the House of Assembly, on significant matters which result from the examination of these entities.  1, record 14, English, - Office%20of%20the%20Auditor%20General

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 OBS

L'appellation française est entérinée par le Bureau des services en français, Gouvernement de Terre-Neuve-et-Labrador.  2, record 14, French, - Bureau%20du%20v%C3%A9rificateur%20g%C3%A9n%C3%A9ral

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 CONT

The Office of the Auditor General of Canada conducts independent audits and examinations that provide objective information, advice and assurance to Parliament. We promote accountability and best practices in government operations. Depending on factors such as materiality and legislation, reports of findings may be submitted.  1, record 15, English, - report%20of%20findings

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 CONT

Le Bureau du vérificateur général du Canada effectue, en toute indépendance, des missions de vérification et des examens qui fournissent information, assurance et avis objectifs au Parlement. Le vérificateur général vise ainsi à améliorer le contrôle parlementaire sur les deniers publics et à encourager l'emploi des meilleures méthodes de gestion dans l'administration publique. Compte tenu de facteurs comme l'importance relative et les dispositions législatives, les rapports de constatations peuvent être soumis.  1, record 15, French, - rapport%20de%20constatation

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  French

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 OBS

Office of the Auditor General of Canada  2, record 17, English, - Auditor%20General%27%20s%20Independent%20Advisory%20Committee

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 OBS

Bureau du vérificateur général du Canada  2, record 17, French, - Comit%C3%A9%20consultatif%20ind%C3%A9pendant%20du%20v%C3%A9rificateur%20g%C3%A9n%C3%A9ral

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 OBS

1975.  1, record 18, French, - Rapport%20du%20Comit%C3%A9%20ind%C3%A9pendant%20de%20r%C3%A9vision%20sur%20les%20fonctions%20du%20V%C3%A9rificateur%20g%C3%A9n%C3%A9ral%20du%20Canada

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 OBS

(independent auditor).  1, record 19, English, - independent

Record 19,  Textual support,  French

Record 19,  Textual support,  Spanish