TERMIUM Plus®
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UNAUDITED [5 records]
Record 1 - internal organization data 2021-10-19
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- interim review engagement
1, record 1, English, interim%20review%20engagement
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- review of interim financial statements 1, record 1, English, review%20of%20interim%20financial%20statements
correct
- review of unaudited interim financial statements 2, record 1, English, review%20of%20unaudited%20interim%20financial%20statements
correct
- review of interim financial information 1, record 1, English, review%20of%20interim%20financial%20information
correct
- interim review 3, record 1, English, interim%20review
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
An interim review ... deals mainly with the application of analytical procedures to financial data, and making enquiries of and having discussions with persons responsible for the entity's financial and accounting matters. 2, record 1, English, - interim%20review%20engagement
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- mission d'examen intermédiaire
1, record 1, French, mission%20d%27examen%20interm%C3%A9diaire
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- examen des états financiers intermédiaires 1, record 1, French, examen%20des%20%C3%A9tats%20financiers%20interm%C3%A9diaires
correct, masculine noun
- examen limité des états financiers intermédiaires 1, record 1, French, examen%20limit%C3%A9%20des%20%C3%A9tats%20financiers%20interm%C3%A9diaires
correct, masculine noun
- examen des états financiers intermédiaires non audités 2, record 1, French, examen%20des%20%C3%A9tats%20financiers%20interm%C3%A9diaires%20non%20audit%C3%A9s
correct, masculine noun
- examen des états financiers intermédiaires non vérifiés 3, record 1, French, examen%20des%20%C3%A9tats%20financiers%20interm%C3%A9diaires%20non%20v%C3%A9rifi%C3%A9s
correct, masculine noun, Canada
- examen intermédiaire 4, record 1, French, examen%20interm%C3%A9diaire
correct, masculine noun
- examen limité de la situation intermédiaire 1, record 1, French, examen%20limit%C3%A9%20de%20la%20situation%20interm%C3%A9diaire
correct, masculine noun, Belgium, France
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Mission d'examen (ou d'examen limité) confiée à un professionnel comptable, devant aboutir à une communication écrite exprimant une assurance modérée à l'égard d'états financiers intermédiaires non audités faisant l'objet de son évaluation. 1, record 1, French, - mission%20d%27examen%20interm%C3%A9diaire
Record number: 1, Textual support number: 1 OBS
Le professionnel comptable à qui l'on confie la mission d'examen intermédiaire est le plus souvent celui chargé également de la mission d'audit des états financiers annuels de l'entité. L'examen intermédiaire confié à l'auditeur a parfois uniquement pour but d'aider le comité d'audit, le conseil d'administration, la direction ou une autre instance de l'entité à s'acquitter de ses responsabilités relativement à la revue des états financiers intermédiaires non audités de l'entité devant être diffusés en vertu des dispositions de la législation sur les valeurs mobilières. 1, record 1, French, - mission%20d%27examen%20interm%C3%A9diaire
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
Record 1, Main entry term, Spanish
- examen de los estados financieros intermedios
1, record 1, Spanish, examen%20de%20los%20estados%20financieros%20intermedios
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 CONT
El boletín 4040 menciona que hay entidades que tienen que emitir estados financieros intermedios para cumplir con requisitos legales, estatutarios o contractuales; el contador público puede involucrarse de varias formas con los estados financieros intermedios, que pueden ir desde una consulta informal sobre la preparación de los estados, hasta un examen de los estados financieros intermedios de acuerdo con las normas de auditoría generalmente aceptadas. 1, record 1, Spanish, - examen%20de%20los%20estados%20financieros%20intermedios
Record 2 - internal organization data 2013-02-21
Record 2, English
Record 2, Subject field(s)
- Auditing (Accounting)
Record 2, Main entry term, English
- unaudited
1, record 2, English, unaudited
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record 2, French
Record 2, Domaine(s)
- Vérification (Comptabilité)
Record 2, Main entry term, French
- non audité
1, record 2, French, non%20audit%C3%A9
correct, see observation
Record 2, Abbreviations, French
Record 2, Synonyms, French
- non vérifié 2, record 2, French, non%20v%C3%A9rifi%C3%A9
correct, Canada
- non révisé 1, record 2, French, non%20r%C3%A9vis%C3%A9
correct, Belgium
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Se dit d'états financiers (ou comptes) qui n'ont pas fait l'objet d'[un audit] et, plus particulièrement, des états financiers périodiques (ou situation intermédiaire), généralement trimestriels ou semestriels publiés par une entreprise; mention portée sur ces états (ou cette situation). 1, record 2, French, - non%20audit%C3%A9
Record number: 2, Textual support number: 1 OBS
non audité : Le Bureau de la traduction du gouvernement du Canada recommande l’usage de l’adjectif «audité» dans le domaine de la comptabilité (REC-13/2013-02). 3, record 2, French, - non%20audit%C3%A9
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2013-02-21
Record 3, English
Record 3, Subject field(s)
- Auditing (Accounting)
- Citizenship and Immigration
Record 3, Main entry term, English
- interim unaudited financial statement
1, record 3, English, interim%20unaudited%20financial%20statement
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 OBS
interim unaudited financial statement: term used by Citizenship and Immigration Canada. 2, record 3, English, - interim%20unaudited%20financial%20statement
Record number: 3, Textual support number: 2 OBS
interim unaudited financial statement: term usually used in the plural. 3, record 3, English, - interim%20unaudited%20financial%20statement
Record 3, Key term(s)
- interim unaudited financial statements
Record 3, French
Record 3, Domaine(s)
- Vérification (Comptabilité)
- Citoyenneté et immigration
Record 3, Main entry term, French
- état financier provisoire non audité
1, record 3, French, %C3%A9tat%20financier%20provisoire%20non%20audit%C3%A9
correct, see observation, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- état financier provisoire non vérifié 2, record 3, French, %C3%A9tat%20financier%20provisoire%20non%20v%C3%A9rifi%C3%A9
correct, masculine noun, Canada
Record 3, Textual support, French
Record number: 3, Textual support number: 1 OBS
état financier provisoire non vérifié : terme employé par Citoyenneté et Immigration Canada. 3, record 3, French, - %C3%A9tat%20financier%20provisoire%20non%20audit%C3%A9
Record number: 3, Textual support number: 2 OBS
état financier provisoire non audité; état financier provisoire non vérifié : termes habituellement utilisés au pluriel. 4, record 3, French, - %C3%A9tat%20financier%20provisoire%20non%20audit%C3%A9
Record number: 3, Textual support number: 3 OBS
état financier provisoire non audité : Le Bureau de la traduction du gouvernement du Canada recommande l’usage de l’adjectif «audité» dans le domaine de la comptabilité (REC-13/2013-02). 1, record 3, French, - %C3%A9tat%20financier%20provisoire%20non%20audit%C3%A9
Record 3, Key term(s)
- états financiers provisoires non audités
- états financiers provisoires non vérifiés
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 1983-08-29
Record 4, English
Record 4, Subject field(s)
- Finance
Record 4, Main entry term, English
- preliminary unaudited financial statement
1, record 4, English, preliminary%20unaudited%20financial%20statement
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, French
Record 4, Domaine(s)
- Finances
Record 4, Main entry term, French
- état financier provisoire non vérifié 1, record 4, French, %C3%A9tat%20financier%20provisoire%20non%20v%C3%A9rifi%C3%A9
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 1981-03-24
Record 5, English
Record 5, Subject field(s)
- Marketing
Record 5, Main entry term, English
- unaudited 1, record 5, English, unaudited
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, French
Record 5, Domaine(s)
- Commercialisation
Record 5, Main entry term, French
- non contrôlé
1, record 5, French, non%20contr%C3%B4l%C3%A9
correct
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record 5, Spanish
Record 5, Textual support, Spanish
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