TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
REPORT SPECIFIED AUDITING PROCEDURES [1 record]
Record 1 - internal organization data 2013-02-26
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
- Financial Accounting
- Business and Administrative Documents
Record 1, Main entry term, English
- report on specified auditing procedures
1, record 1, English, report%20on%20specified%20auditing%20procedures
correct, Canada
Record 1, Abbreviations, English
Record 1, Synonyms, English
- accountant's report 2, record 1, English, accountant%27s%20report
correct, Canada
- professional accountant's report 3, record 1, English, professional%20accountant%27s%20report
correct
- independent accountant's report 3, record 1, English, independent%20accountant%27s%20report
correct, United States
- report of factual findings 1, record 1, English, report%20of%20factual%20findings
correct, see observation
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The written communication issued by a public accountant at the conclusion of an engagement to apply specified audit procedure to financial information other than financial statements when such procedures are not intended to enable the accountant to express an audit opinion or to provide negative assurance. 4, record 1, English, - report%20on%20specified%20auditing%20procedures
Record number: 1, Textual support number: 1 OBS
report of factual findings: term used by the International Federation of Accountants. 5, record 1, English, - report%20on%20specified%20auditing%20procedures
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité générale
- Écrits commerciaux et administratifs
Record 1, Main entry term, French
- rapport sur l'application de procédures convenues
1, record 1, French, rapport%20sur%20l%27application%20de%20proc%C3%A9dures%20convenues
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- rapport de l'expert-comptable 2, record 1, French, rapport%20de%20l%27expert%2Dcomptable
correct, masculine noun, Canada
- rapport sur des procédés d'audit spécifiés 3, record 1, French, rapport%20sur%20des%20proc%C3%A9d%C3%A9s%20d%27audit%20sp%C3%A9cifi%C3%A9s
see observation, masculine noun
- rapport sur des procédés de vérification spécifiés 1, record 1, French, rapport%20sur%20des%20proc%C3%A9d%C3%A9s%20de%20v%C3%A9rification%20sp%C3%A9cifi%C3%A9s
correct, masculine noun, Canada
- rapport du professionnel comptable 4, record 1, French, rapport%20du%20professionnel%20comptable
masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Communication écrite produite par le professionnel comptable à l'issue d'une mission de procédures convenues à l'égard d'informations financières autres que des états financiers. 1, record 1, French, - rapport%20sur%20l%27application%20de%20proc%C3%A9dures%20convenues
Record number: 1, Textual support number: 1 OBS
Le titre d'un tel rapport peut préciser l'objet de la mission, par exemple «rapport de l'expert-comptable sur le chiffre d'affaires brut», ou «rapport sur les résultats de l'examen des comptes fournisseurs». 1, record 1, French, - rapport%20sur%20l%27application%20de%20proc%C3%A9dures%20convenues
Record number: 1, Textual support number: 2 OBS
rapport sur des procédés d'audit spécifiés : le Bureau de la traduction du gouvernement du Canada recommande l’usage du terme «audit» dans le domaine de la comptabilité (REC-13/2013-02). 3, record 1, French, - rapport%20sur%20l%27application%20de%20proc%C3%A9dures%20convenues
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Verificación (Contabilidad)
- Contabilidad general
- Documentos comerciales y administrativos
Record 1, Main entry term, Spanish
- informe del contador
1, record 1, Spanish, informe%20del%20contador
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
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