TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
ESPRIT ECLAIRE [2 records]
Record 1 - internal organization data 2024-09-25
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
- Government Accounting
Record 1, Main entry term, English
- independence in appearance
1, record 1, English, independence%20in%20appearance
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
... the avoidance of facts and circumstances that are so significant a reasonable and informed third party, having knowledge of all relevant information, including any safeguards applied, would reasonably conclude [a firm's], or a member of the assurance team's, integrity, objectivity or professional scepticism had been compromised. 2, record 1, English, - independence%20in%20appearance
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité publique
Record 1, Main entry term, French
- apparence d’indépendance
1, record 1, French, apparence%20d%26rsquo%3Bind%C3%A9pendance
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
[...] fait d’éviter toute situation dont l'importance est telle qu'un tiers raisonnable et éclairé, ayant connaissance de toutes les informations pertinentes, y compris de toutes les sauvegardes appliquées, conclurait de façon raisonnable que l'intégrité, l'objectivité ou l'esprit critique du cabinet ou du membre de l'équipe de certification a été compromis. 2, record 1, French, - apparence%20d%26rsquo%3Bind%C3%A9pendance
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1985-06-26
Record 2, English
Record 2, Subject field(s)
- Education
Record 2, Main entry term, English
- enlightenment 1, record 2, English, enlightenment
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, French
Record 2, Domaine(s)
- Pédagogie
Record 2, Main entry term, French
- esprit éclairé 1, record 2, French, esprit%20%C3%A9clair%C3%A9
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record 2, Spanish
Record 2, Textual support, Spanish
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2025
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
Language Portal of Canada
Access a collection of Canadian resources on all aspects of English and French, including quizzes.
Writing tools
The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.
Glossaries and vocabularies
Access Translation Bureau glossaries and vocabularies.
- Date Modified: