TERMIUM Plus®
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ECART RELEVE COURS VERIFICATION [1 record]
Record 1 - internal organization data 2024-07-22
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
Record 1, Main entry term, English
- audit difference
1, record 1, English, audit%20difference
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
During their annual financial statement audits, auditors often identify audit differences (potential misstatements) in the financial statements. For example, an auditor may detect revenue that was recognized prematurely by a company. ... If the difference is deemed material by the auditor, the auditor presents the audit adjustment that would correct for the audit difference to the company's financial executives. 1, record 1, English, - audit%20difference
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
Record 1, Main entry term, French
- écart d'audit
1, record 1, French, %C3%A9cart%20d%27audit
correct, see observation, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- écart relevé au cours de l'audit 2, record 1, French, %C3%A9cart%20relev%C3%A9%20au%20cours%20de%20l%27audit
correct, see observation, masculine noun
- écart relevé au cours de la vérification 3, record 1, French, %C3%A9cart%20relev%C3%A9%20au%20cours%20de%20la%20v%C3%A9rification
former designation, correct, see observation, masculine noun, Canada
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
En cas d’écarts relevés au cours de l’audit, l’auditeur transmet les fiches d’écarts à la fin de l’audit. À compter de la date de notification des écarts, le prestataire de service de formation dispose d’un délai [...] pour proposer des actions correctives. 2, record 1, French, - %C3%A9cart%20d%27audit
Record number: 1, Textual support number: 1 OBS
écart relevé au cours de la 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». 4, record 1, French, - %C3%A9cart%20d%27audit
Record number: 1, Textual support number: 2 OBS
écart d’audit; écart relevé au cours de l’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). 4, record 1, French, - %C3%A9cart%20d%27audit
Record 1, Spanish
Record 1, Textual support, Spanish
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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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