TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
BALANCE SHEET AUDIT [2 records]
Record 1 - internal organization data 2013-02-21
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
Record 1, Main entry term, English
- year-end audit
1, record 1, English, year%2Dend%20audit
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- balance sheet audit 2, record 1, English, balance%20sheet%20audit
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Those phases of an audit that are conducted at or after the end of the accounting period under examination. 3, record 1, English, - year%2Dend%20audit
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
Record 1, Main entry term, French
- audit de fin d'exercice
1, record 1, French, audit%20de%20fin%20d%27exercice
correct, see observation, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- audit de clôture 1, record 1, French, audit%20de%20cl%C3%B4ture
correct, see observation, masculine noun
- vérification de fin d'exercice 2, record 1, French, v%C3%A9rification%20de%20fin%20d%27exercice
correct, feminine noun, Canada
- vérification de clôture 1, record 1, French, v%C3%A9rification%20de%20cl%C3%B4ture
correct, feminine noun, Canada
- révision de fin d'exercice 1, record 1, French, r%C3%A9vision%20de%20fin%20d%27exercice
correct, feminine noun, Belgium
- révision de clôture 1, record 1, French, r%C3%A9vision%20de%20cl%C3%B4ture
correct, feminine noun, Belgium
- contrôle final 1, record 1, French, contr%C3%B4le%20final
correct, masculine noun, France
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Travaux [d'audit] effectués à la fin d'un exercice ou peu de temps après la date de clôture. 1, record 1, French, - audit%20de%20fin%20d%27exercice
Record number: 1, Textual support number: 1 CONT
Ces travaux portent, d'une part, sur les suites à donner aux éléments probants recueillis au cours de [l'audit] intermédiaire et, d'autre part, sur la vérification des postes des états financiers (ou comptes). 1, record 1, French, - audit%20de%20fin%20d%27exercice
Record number: 1, Textual support number: 1 OBS
audit de fin d'exercice; audit de clôture : 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 1, French, - audit%20de%20fin%20d%27exercice
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Verificación (Contabilidad)
Record 1, Main entry term, Spanish
- auditoría de balance
1, record 1, Spanish, auditor%C3%ADa%20de%20balance
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2013-02-10
Record 2, English
Record 2, Subject field(s)
- Auditing (Accounting)
Record 2, Main entry term, English
- balance sheet audit
1, record 2, English, balance%20sheet%20audit
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
An audit sufficient to provide the basis for an expression of opinion as to whether the balance sheet presents fairly the financial position of the organization, usually without implying any extensive examination of the records of transactions beyond those necessary to substantiate the items that should be in the balance sheet; an examination of position rather than of transactions. 2, record 2, English, - balance%20sheet%20audit
Record 2, French
Record 2, Domaine(s)
- Vérification (Comptabilité)
Record 2, Main entry term, French
- audit du bilan
1, record 2, French, audit%20du%20bilan
correct, see observation, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- vérification du bilan 1, record 2, French, v%C3%A9rification%20du%20bilan
correct, feminine noun, Canada
- révision du bilan 1, record 2, French, r%C3%A9vision%20du%20bilan
correct, feminine noun, Belgium
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Audit effectué en vue d'exprimer une opinion quant à la fidélité de l'image que le bilan donne de la situation financière d'une entité. 1, record 2, French, - audit%20du%20bilan
Record number: 2, Textual support number: 1 OBS
En règle générale, le travail qu'exige ce genre de mission ne comporte pas de contrôle poussé des opérations et se limite à ce qui est nécessaire pour valider les éléments devant paraître dans le bilan. 1, record 2, French, - audit%20du%20bilan
Record number: 2, Textual support number: 2 OBS
audit du bilan : 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). 2, record 2, French, - audit%20du%20bilan
Record 2, Spanish
Record 2, Textual support, Spanish
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