TERMIUM Plus®
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AUDITAR [1 record]
Record 1 - internal organization data 2024-09-30
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
Record 1, Main entry term, English
- audit
1, record 1, English, audit
correct, verb
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
When the auditor is engaged to audit historical financial information other than financial statements, the auditor may need to clarify the scope of the engagement because this will affect how the auditor plans and performs the engagement and the form of the report. 2, record 1, English, - audit
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
Record 1, Main entry term, French
- auditer
1, record 1, French, auditer
correct, see observation
Record 1, Abbreviations, French
Record 1, Synonyms, French
- réviser 2, record 1, French, r%C3%A9viser
correct, Belgium
- vérifier 3, record 1, French, v%C3%A9rifier
former designation, correct, see observation, Canada
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Procéder à un contrôle des documents comptables et autres éléments probants en vue de se prononcer sur la fidélité de l'image que l'information financière donne de la situation et des résultats. 2, record 1, French, - auditer
Record number: 1, Textual support number: 1 CONT
Lorsqu'il a pour mission d'auditer des informations financières historiques autres que des états financiers, l'auditeur peut devoir clarifier l'étendue de la mission, parce que celle-ci a des incidences sur la planification et la réalisation de sa mission, ainsi que sur la forme du rapport. 4, record 1, French, - auditer
Record number: 1, Textual support number: 1 OBS
vérifier : Le terme «vérifier» a été en usage dans les normes canadiennes jusqu'en décembre 2010, date à laquelle un consensus international a entériné l'emploi de la désignation «auditer». 5, record 1, French, - auditer
Record number: 1, Textual support number: 2 OBS
auditer : Le Bureau de la traduction du gouvernement du Canada recommande l'usage du terme «auditer» dans le domaine de la comptabilité (REC-13/2013-02). 5, record 1, French, - auditer
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Verificación (Contabilidad)
Record 1, Main entry term, Spanish
- revisar
1, record 1, Spanish, revisar
correct
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- auditar 1, record 1, Spanish, auditar
correct
- realizar una auditoría 1, record 1, Spanish, realizar%20una%20auditor%C3%ADa
correct
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Proceso que recurre al examen de libros, cuentas y registros de una empresa para precisar si su estado financiero es correcto, y si los comprobantes están debidamente presentados. 2, record 1, Spanish, - revisar
Record number: 1, Textual support number: 1 CONT
Las cuentas no han sido revisadas todavía. 1, record 1, Spanish, - revisar
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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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