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AUDITORIA [2 records]
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, noun
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
In connection with financial statements or other financial information, an examination of accounting records and other supporting evidence for the purpose of expressing an opinion as to whether such statements or information are presented fairly in accordance with an appropriate disclosed basis of accounting. 2, record 1, English, - audit
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
Record 1, Main entry term, French
- audit
1, record 1, French, audit
correct, see observation, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- vérification 2, record 1, French, v%C3%A9rification
former designation, correct, see observation, feminine noun, Canada
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
En matière d'états financiers ou autres informations financières, étude des documents comptables et des autres éléments probants s'y rapportant, effectuée par un professionnel compétent et indépendant en vue d'exprimer une opinion quant à la fidélité de l'image que ces états ou autres informations donnent de la situation financière et des résultats de l'entité en cause. 2, record 1, French, - audit
Record number: 1, Textual support number: 1 OBS
vérification : Le terme «vérification» 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 «audit». 3, record 1, French, - audit
Record number: 1, Textual support number: 2 OBS
audit : 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, - audit
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Verificación (Contabilidad)
Record 1, Main entry term, Spanish
- auditoría
1, record 1, Spanish, auditor%C3%ADa
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
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 es correcto el estado financiero de la misma, y si los comprobantes están debidamente presentados. 2, record 1, Spanish, - auditor%C3%ADa
Record number: 1, Textual support number: 1 OBS
En general, el término no se refiere a procedimientos específicos, sino que connota solamente cualquier trabajo que ejecuta un contador para comprobar o examinar una transacción, el registro de una serie de transacciones, un estado financiero o una cédula que comprende una o más transacciones o cuentas. En un sentido más restrictivo, el término se refiere a los procedimientos particulares reconocidos generalmente por los contadores como esenciales para adquirir la suficiente información que permita expresar una opinión fundada acerca de un estado o estados financieros. 3, record 1, Spanish, - auditor%C3%ADa
Record number: 1, Textual support number: 2 OBS
auditoría : término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 4, record 1, Spanish, - auditor%C3%ADa
Record 2 - internal organization data 2020-12-03
Record 2, English
Record 2, Subject field(s)
- Management Control
- Quality Control (Management)
- Accounting
Record 2, Main entry term, English
- audit
1, record 2, English, audit
correct, noun
Record 2, Abbreviations, English
Record 2, Synonyms, English
- auditing 2, record 2, English, auditing
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
An examination of evidential matter to determine the reliability of a record or assertion or to evaluate compliance with rules or policies or with conditions of an agreement. 3, record 2, English, - audit
Record 2, French
Record 2, Domaine(s)
- Contrôle de gestion
- Contrôle de la qualité (Gestion)
- Comptabilité
Record 2, Main entry term, French
- contrôle
1, record 2, French, contr%C3%B4le
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- vérification 2, record 2, French, v%C3%A9rification
correct, feminine noun
- audit 3, record 2, French, audit
correct, masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Étude critique de documents et d'autres éléments probants en vue de déterminer l'authenticité et l'exactitude d'un enregistrement comptable ou d'une assertion ou pour évaluer la conformité à des lignes de conduite ou à des clauses contractuelles. 1, record 2, French, - contr%C3%B4le
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Control de gestión
- Control de la calidad (Gestión)
- Contabilidad
Record 2, Main entry term, Spanish
- auditoría
1, record 2, Spanish, auditor%C3%ADa
correct, feminine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
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