TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 OBS

The Office of the Auditor General of Canada(OAG) is the legislative audit office of the federal government.... The OAG works with other legislative audit offices and professional organizations, such as the Chartered Professional Accountants of Canada, to advance legislative audit methodology, accounting and auditing standards, and best practices.  1, record 1, English, - legislative%20audit%20office

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 OBS

Le Bureau du vérificateur général du Canada (BVG) est le bureau d'audit législatif du gouvernement fédéral. [...] Le [BVG] collabore avec d'autres bureaux d'audit législatif et des associations professionnelles, comme [les] Comptables professionnels agréés du Canada, pour faire avancer les méthodes d'audit législatif, les normes comptables et d'audit et les pratiques exemplaires.  1, record 1, French, - bureau%20d%27audit%20l%C3%A9gislatif

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

The legislative responsibilities of the Auditor General include the expression of opinions on financial statements and annual reporting on cases where, in the opinion of the Auditor General, there has been insufficient accounting for or control of public resources, or where money has not been expended for purposes intended.  1, record 2, English, - public%20resources

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

Les moyens par lesquels l'État se procure de l'argent sont très variés [...] Parmi eux, les financiers classiques [...] distinguaient, d'une part les ressources publiques proprement dites (revenus du domaine et des services, impôts, parafiscalité), d'autre part les moyens de trésorerie (emprunts et Trésor) [...] Les financiers modernes n'acceptent pas intégralement cette distinction.  2, record 2, French, - ressources%20publiques

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

The Evaluation Phase. In this phase the auditor must evaluate the design of the financial control framework to determine whether it will : ensure the utilization of resources in compliance with legislative or other authorities; protect funds and other public property from losses due to fraud, mismanagement or inefficiency; provide data which will assist managers in ensuring that what is planned is accomplished; and provide for full and accurate disclosure of results to a higher level of authority.  1, record 3, English, - evaluation%20phase

Record 3,  Textual support,  French

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

An auditor appointed by and answerable to a legislative assembly, for example, the auditor general of Canada or the provincial auditor of a province.  2, record 4, English, - legislative%20auditor

Record number: 4, Textual support number: 1 OBS

Not to be confused with the internal auditor of a government department or ministry.  2, record 4, English, - legislative%20auditor

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 OBS

auditeur législatif; auditrice législative : le Bureau de la traduction du gouvernement du Canada recommande l’usage des termes «auditeur» et «auditrice» comme équivalents de l’anglais «auditor» dans le domaine de la comptabilité (REC-13/2013-02).  5, record 4, French, - auditeur%20l%C3%A9gislatif

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, 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 5, English, - audit%20quality

Record 5,  Textual support,  French

Record number: 5, 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 5, French, - qualit%C3%A9%20des%20audits

Record number: 5, 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 5, French, - qualit%C3%A9%20des%20audits

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, 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 6, English, - Office%20of%20the%20Auditor%20General

Record 6,  Textual support,  French

Record number: 6, 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 6, French, - Bureau%20du%20v%C3%A9rificateur%20g%C3%A9n%C3%A9ral

Record 6,  Textual support,  Spanish