TERMIUM Plus®
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Consult the Government of Canada’s terminology data bank.
EXPERT-COMPTABLE [20 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
- acceptance and continuance
1, record 1, English, acceptance%20and%20continuance
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The process used to assess whether to accept or continue with an assurance engagement. 1, record 1, English, - acceptance%20and%20continuance
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
Record 1, Main entry term, French
- acceptation et maintien de la mission
1, record 1, French, acceptation%20et%20maintien%20de%20la%20mission
correct, noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Pour toute mission, l'acceptation et le maintien de la mission est une étape importante dans la démarche de l'expert-comptable sollicité pour réaliser une mission. 2, record 1, French, - acceptation%20et%20maintien%20de%20la%20mission
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2024-09-26
Record 2, English
Record 2, Subject field(s)
- Business and Administrative Documents
- Auditing (Accounting)
Record 2, Main entry term, English
- practitioner's report
1, record 2, English, practitioner%27s%20report
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- accountant's report 2, record 2, English, accountant%27s%20report
correct
- professional accountant's report 2, record 2, English, professional%20accountant%27s%20report
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
Deviations, including omissions, are considered to be significant if they, individually or in the aggregate, could reasonably be expected to influence relevant decisions of intended users taken on the basis of the practitioner's report. 3, record 2, English, - practitioner%27s%20report
Record 2, French
Record 2, Domaine(s)
- Écrits commerciaux et administratifs
- Vérification (Comptabilité)
Record 2, Main entry term, French
- rapport du professionnel en exercice
1, record 2, French, rapport%20du%20professionnel%20en%20exercice
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- rapport de l'expert-comptable 2, record 2, French, rapport%20de%20l%27expert%2Dcomptable
correct, masculine noun
- rapport du professionnel comptable 2, record 2, French, rapport%20du%20professionnel%20comptable
correct, masculine noun
- rapport du praticien 2, record 2, French, rapport%20du%20praticien
correct, masculine noun, Canada
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
[...] communication écrite délivrée par le professionnel comptable à l’issue d’une mission qui lui a été confiée. 2, record 2, French, - rapport%20du%20professionnel%20en%20exercice
Record number: 2, Textual support number: 1 CONT
Les écarts, y compris les omissions, sont considérés comme importants lorsqu’il est raisonnable de s’attendre à ce que, individuellement ou collectivement, ils puissent influencer les décisions pertinentes que les utilisateurs visés prennent en se fondant sur le rapport du professionnel en exercice. 3, record 2, French, - rapport%20du%20professionnel%20en%20exercice
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - external organization data 2022-12-12
Record 3, English
Record 3, Subject field(s)
- Compartment - National Occupational Classification (NOC)
Record 3, Main entry term, English
- public accountant
1, record 3, English, public%20accountant
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, French
Record 3, Domaine(s)
- Tiroir – Classification nationale des professions (CNP)
Record 3, Main entry term, French
- expert-comptable
1, record 3, French, expert%2Dcomptable
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- experte-comptable 1, record 3, French, experte%2Dcomptable
correct, feminine noun
Record 3, Textual support, French
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2016-02-29
Record 4, English
Record 4, Subject field(s)
- Occupation Names (General)
- Accounting
Record 4, Main entry term, English
- certified public accountant
1, record 4, English, certified%20public%20accountant
correct, United States
Record 4, Abbreviations, English
- CPA 1, record 4, English, CPA
correct, United States
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 DEF
An accountant who, having met the statutory requirements of a state or other political subdivision of the United States of America as to age, education, residence, moral character, and experience, has been registered or licensed to practice public accounting and is permitted to call himself "certified public accountant" and use the initials "CPA" after his name. 1, record 4, English, - certified%20public%20accountant
Record number: 4, Textual support number: 1 OBS
public accountant: Generally, this term is synonymous with certified public accountant. In some jurisdictions individuals have been licensed as public accountants without being CPAs. 2, record 4, English, - certified%20public%20accountant
Record number: 4, Textual support number: 2 OBS
chartered accountant: The title used in Australia, Canada, and the United Kingdom for an accountant who has satisfied the requirements of the institute of his or her jurisdiction to be qualified to serve as a public accountant. 2, record 4, English, - certified%20public%20accountant
Record 4, French
Record 4, Domaine(s)
- Désignations des emplois (Généralités)
- Comptabilité
Record 4, Main entry term, French
- certified public accountant
1, record 4, French, certified%20public%20accountant
correct, United States
Record 4, Abbreviations, French
- CPA 1, record 4, French, CPA
correct, United States
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
Expert en comptabilité qui réunit les critères dans son école professionnelle pour l’émission de rapports comptables. Aux États-Unis, il existe un examen spécifique, le C.P.A. 2, record 4, French, - certified%20public%20accountant
Record number: 4, Textual support number: 1 OBS
Titre officiel étranger. Il ne se traduit pas. 1, record 4, French, - certified%20public%20accountant
Record number: 4, Textual support number: 2 OBS
Définition extraite du CAPITAL Business Dictionary et reproduite avec l’autorisation de LID Editorial Empresarial. 3, record 4, French, - certified%20public%20accountant
Record 4, Key term(s)
- expert-comptable diplômé
Record 4, Spanish
Record 4, Campo(s) temático(s)
- Nombramiento de cargos (Generalidades)
- Contabilidad
Record 4, Main entry term, Spanish
- perito contable colegiado
1, record 4, Spanish, perito%20contable%20colegiado
masculine noun
Record 4, Abbreviations, Spanish
Record 4, Synonyms, Spanish
- colegiado público 2, record 4, Spanish, colegiado%20p%C3%BAblico
masculine noun
- titulado público 2, record 4, Spanish, titulado%20p%C3%BAblico
masculine noun
Record 4, Textual support, Spanish
Record number: 4, Textual support number: 1 DEF
Experto en contabilidad que cumple los requisitos de su colegio profesional para poder emitir informes contables. En los EE.UU. existe un examen específico, el C.P.A. 1, record 4, Spanish, - perito%20contable%20colegiado
Record number: 4, Textual support number: 1 OBS
perito contable colegiado: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 3, record 4, Spanish, - perito%20contable%20colegiado
Record 5 - internal organization data 2013-02-26
Record 5, English
Record 5, Subject field(s)
- Auditing (Accounting)
- Financial Accounting
- Business and Administrative Documents
Record 5, Main entry term, English
- report on specified auditing procedures
1, record 5, English, report%20on%20specified%20auditing%20procedures
correct, Canada
Record 5, Abbreviations, English
Record 5, Synonyms, English
- accountant's report 2, record 5, English, accountant%27s%20report
correct, Canada
- professional accountant's report 3, record 5, English, professional%20accountant%27s%20report
correct
- independent accountant's report 3, record 5, English, independent%20accountant%27s%20report
correct, United States
- report of factual findings 1, record 5, English, report%20of%20factual%20findings
correct, see observation
Record 5, Textual support, English
Record number: 5, Textual support number: 1 DEF
The written communication issued by a public accountant at the conclusion of an engagement to apply specified audit procedure to financial information other than financial statements when such procedures are not intended to enable the accountant to express an audit opinion or to provide negative assurance. 4, record 5, English, - report%20on%20specified%20auditing%20procedures
Record number: 5, Textual support number: 1 OBS
report of factual findings: term used by the International Federation of Accountants. 5, record 5, English, - report%20on%20specified%20auditing%20procedures
Record 5, French
Record 5, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité générale
- Écrits commerciaux et administratifs
Record 5, Main entry term, French
- rapport sur l’application de procédures convenues
1, record 5, French, rapport%20sur%20l%26rsquo%3Bapplication%20de%20proc%C3%A9dures%20convenues
correct, masculine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
- rapport de l'expert-comptable 2, record 5, French, rapport%20de%20l%27expert%2Dcomptable
correct, masculine noun, Canada
- rapport sur des procédés d’audit spécifiés 3, record 5, French, rapport%20sur%20des%20proc%C3%A9d%C3%A9s%20d%26rsquo%3Baudit%20sp%C3%A9cifi%C3%A9s
see observation, masculine noun
- rapport sur des procédés de vérification spécifiés 1, record 5, French, rapport%20sur%20des%20proc%C3%A9d%C3%A9s%20de%20v%C3%A9rification%20sp%C3%A9cifi%C3%A9s
correct, masculine noun, Canada
- rapport du professionnel comptable 4, record 5, French, rapport%20du%20professionnel%20comptable
masculine noun
Record 5, Textual support, French
Record number: 5, Textual support number: 1 DEF
Communication écrite produite par le professionnel comptable à l’issue d’une mission de procédures convenues à l’égard d’informations financières autres que des états financiers. 1, record 5, French, - rapport%20sur%20l%26rsquo%3Bapplication%20de%20proc%C3%A9dures%20convenues
Record number: 5, Textual support number: 1 OBS
Le titre d’un tel rapport peut préciser l'objet de la mission, par exemple «rapport de l'expert-comptable sur le chiffre d’affaires brut», ou «rapport sur les résultats de l'examen des comptes fournisseurs». 1, record 5, French, - rapport%20sur%20l%26rsquo%3Bapplication%20de%20proc%C3%A9dures%20convenues
Record number: 5, Textual support number: 2 OBS
rapport sur des procédés d’audit spécifiés : 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 5, French, - rapport%20sur%20l%26rsquo%3Bapplication%20de%20proc%C3%A9dures%20convenues
Record 5, Spanish
Record 5, Campo(s) temático(s)
- Verificación (Contabilidad)
- Contabilidad general
- Documentos comerciales y administrativos
Record 5, Main entry term, Spanish
- informe del contador
1, record 5, Spanish, informe%20del%20contador
correct, masculine noun
Record 5, Abbreviations, Spanish
Record 5, Synonyms, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 2013-02-15
Record 6, English
Record 6, Subject field(s)
- Auditing (Accounting)
Record 6, Main entry term, English
- auditing deficiency
1, record 6, English, auditing%20deficiency
correct
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, Textual support, English
Record number: 6, Textual support number: 1 DEF
A limitation in the scope of an auditor's examination or the inability to obtain information essential for forming his opinion. 1, record 6, English, - auditing%20deficiency
Record 6, French
Record 6, Domaine(s)
- Vérification (Comptabilité)
Record 6, Main entry term, French
- audit incomplet
1, record 6, French, audit%20incomplet
correct, see observation, masculine noun
Record 6, Abbreviations, French
Record 6, Synonyms, French
- vérification incomplète 2, record 6, French, v%C3%A9rification%20incompl%C3%A8te
correct, feminine noun, Canada
- révision incomplète 2, record 6, French, r%C3%A9vision%20incompl%C3%A8te
correct, feminine noun, Belgium
- lacune dans la vérification 2, record 6, French, lacune%20dans%20la%20v%C3%A9rification
correct, feminine noun, Canada
- lacune dans la révision 2, record 6, French, lacune%20dans%20la%20r%C3%A9vision
correct, feminine noun, Belgium
Record 6, Textual support, French
Record number: 6, Textual support number: 1 DEF
Limitation de l'examen de l'expert-comptable ou manque de renseignements essentiels empêchant ce dernier d’exprimer une opinion sans réserve. 2, record 6, French, - audit%20incomplet
Record number: 6, Textual support number: 1 OBS
audit incomplet : 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). 1, record 6, French, - audit%20incomplet
Record 6, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 2013-02-15
Record 7, English
Record 7, Subject field(s)
- Occupation Names (General)
- Auditing (Accounting)
Record 7, Main entry term, English
- comprehensive auditor 1, record 7, English, comprehensive%20auditor
Record 7, Abbreviations, English
Record 7, Synonyms, English
Record 7, Textual support, English
Record 7, French
Record 7, Domaine(s)
- Désignations des emplois (Généralités)
- Vérification (Comptabilité)
Record 7, Main entry term, French
- expert-comptable en audit intégré
1, record 7, French, expert%2Dcomptable%20en%20audit%20int%C3%A9gr%C3%A9
see observation, masculine noun
Record 7, Abbreviations, French
Record 7, Synonyms, French
- experte-comptable en audit intégré 1, record 7, French, experte%2Dcomptable%20en%20audit%20int%C3%A9gr%C3%A9
see observation, feminine noun
- expert-comptable en vérification intégrée 2, record 7, French, expert%2Dcomptable%20en%20v%C3%A9rification%20int%C3%A9gr%C3%A9e
masculine noun, Canada
- experte-comptable en vérification intégrée 2, record 7, French, experte%2Dcomptable%20en%20v%C3%A9rification%20int%C3%A9gr%C3%A9e
feminine noun, Canada
Record 7, Textual support, French
Record number: 7, Textual support number: 1 OBS
expert-comptable en audit intégré; experte-comptable en audit intégré : 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). 1, record 7, French, - expert%2Dcomptable%20en%20audit%20int%C3%A9gr%C3%A9
Record 7, Spanish
Record 7, Textual support, Spanish
Record 8 - internal organization data 2013-02-14
Record 8, English
Record 8, Subject field(s)
- Auditing (Accounting)
Record 8, Main entry term, English
- affiliate auditor 1, record 8, English, affiliate%20auditor
Record 8, Abbreviations, English
Record 8, Synonyms, English
Record 8, Textual support, English
Record 8, French
Record 8, Domaine(s)
- Vérification (Comptabilité)
Record 8, Main entry term, French
- auditeur associé
1, record 8, French, auditeur%20associ%C3%A9
see observation, masculine noun
Record 8, Abbreviations, French
Record 8, Synonyms, French
- auditrice associée 1, record 8, French, auditrice%20associ%C3%A9e
see observation, feminine noun
- auditeur mandataire 1, record 8, French, auditeur%20mandataire
see observation, masculine noun
- auditrice mandataire 1, record 8, French, auditrice%20mandataire
see observation, feminine noun
- auditeur délégué 1, record 8, French, auditeur%20d%C3%A9l%C3%A9gu%C3%A9
see observation, masculine noun
- auditrice déléguée 1, record 8, French, auditrice%20d%C3%A9l%C3%A9gu%C3%A9e
see observation, feminine noun
- vérificateur associé 2, record 8, French, v%C3%A9rificateur%20associ%C3%A9
masculine noun, Canada
- vérificatrice associée 1, record 8, French, v%C3%A9rificatrice%20associ%C3%A9e
feminine noun, Canada
- vérificateur mandataire 2, record 8, French, v%C3%A9rificateur%20mandataire
masculine noun, Canada
- vérificatrice mandataire 1, record 8, French, v%C3%A9rificatrice%20mandataire
feminine noun, Canada
- vérificateur délégué 2, record 8, French, v%C3%A9rificateur%20d%C3%A9l%C3%A9gu%C3%A9
masculine noun, Canada
- vérificatrice déléguée 1, record 8, French, v%C3%A9rificatrice%20d%C3%A9l%C3%A9gu%C3%A9e
feminine noun, Canada
Record 8, Textual support, French
Record number: 8, Textual support number: 1 DEF
[Auditeur] avec lequel un expert-comptable entretient des relations permanentes permettant à ce dernier de lui confier le mandat de vérifier les livres d’une autre entreprise ou d’exécuter certaines autres tâches. 2, record 8, French, - auditeur%20associ%C3%A9
Record number: 8, Textual support number: 1 OBS
auditeur associé; auditrice associée; auditeur mandataire; auditrice mandataire; auditeur délégué; auditrice déléguée : le Bureau de la traduction du gouvernement du Canada recommande l’usage des termes «auditeur» et «auditrice» comme équivalents de l’anglais «auditor» dans le domaine de la comptabilité (REC-13/2013-02). 3, record 8, French, - auditeur%20associ%C3%A9
Record 8, Spanish
Record 8, Textual support, Spanish
Record 9 - internal organization data 2013-01-15
Record 9, English
Record 9, Subject field(s)
- Accounting
Record 9, Main entry term, English
- accounting firm
1, record 9, English, accounting%20firm
correct
Record 9, Abbreviations, English
Record 9, Synonyms, English
- accounting practice 2, record 9, English, accounting%20practice
correct
- public accounting firm 2, record 9, English, public%20accounting%20firm
correct
Record 9, Textual support, English
Record number: 9, Textual support number: 1 CONT
Per diem rates for audit work vary considerably ... in accordance with the reputation and experience of the accounting firm. 3, record 9, English, - accounting%20firm
Record 9, French
Record 9, Domaine(s)
- Comptabilité
Record 9, Main entry term, French
- cabinet comptable
1, record 9, French, cabinet%20comptable
correct, masculine noun
Record 9, Abbreviations, French
Record 9, Synonyms, French
- cabinet d’expertise comptable 1, record 9, French, cabinet%20d%26rsquo%3Bexpertise%20comptable
correct, masculine noun
- cabinet d’expert-comptable 1, record 9, French, cabinet%20d%26rsquo%3Bexpert%2Dcomptable
correct, masculine noun
- cabinet d’experts-comptables 1, record 9, French, cabinet%20d%26rsquo%3Bexperts%2Dcomptables
correct, masculine noun
- fiduciaire 1, record 9, French, fiduciaire
correct, masculine noun, Belgium
- firme comptable 1, record 9, French, firme%20comptable
avoid, calque, see observation, feminine noun
Record 9, Textual support, French
Record number: 9, Textual support number: 1 DEF
Établissement d’un ou de plusieurs professionnels comptables, y compris le personnel et les installations, dont l’objet premier est d’organiser, de vérifier, d’apprécier et de redresser, s’il y a lieu, la comptabilité d’entreprises et d’autres entités. 1, record 9, French, - cabinet%20comptable
Record number: 9, Textual support number: 1 CONT
La plupart des cabinets comptables exercent également des activités connexes telles que les services de fiscalité, le conseil de gestion, la fonction de séquestre ou de syndic de faillite, l’évaluation, le traitement de l’information, la consultation en informatique et la programmation de systèmes informatiques. 1, record 9, French, - cabinet%20comptable
Record number: 9, Textual support number: 1 OBS
Par métonymie, le cabinet comptable désigne également l’ensemble des affaires et des clients dont il s’occupe. 1, record 9, French, - cabinet%20comptable
Record number: 9, Textual support number: 2 OBS
Le terme «firme comptable», utilisé en français en ce sens sous l’influence de l’anglais, est à éviter. 1, record 9, French, - cabinet%20comptable
Record number: 9, Textual support number: 3 OBS
En France, dans la plupart des cas, le cabinet d’expertise comptable est également cabinet de commissaires aux comptes. 1, record 9, French, - cabinet%20comptable
Record number: 9, Textual support number: 4 OBS
En Belgique, le terme «fiduciaire» est parfois employé pour désigner le cabinet comptable. Le terme «fiduciaire» est aussi utilisé en Belgique pour désigner un cabinet de conseil fiscal et comptable. 1, record 9, French, - cabinet%20comptable
Record 9, Spanish
Record 9, Textual support, Spanish
Record 10 - internal organization data 2013-01-15
Record 10, English
Record 10, Subject field(s)
- Accounting
- Law of Evidence
Record 10, Main entry term, English
- accountant-client privilege
1, record 10, English, accountant%2Dclient%20privilege
correct
Record 10, Abbreviations, English
Record 10, Synonyms, English
Record 10, Textual support, English
Record 10, French
Record 10, Domaine(s)
- Comptabilité
- Droit de la preuve
Record 10, Main entry term, French
- secret professionnel de l'expert-comptable
1, record 10, French, secret%20professionnel%20de%20l%27expert%2Dcomptable
correct, masculine noun
Record 10, Abbreviations, French
Record 10, Synonyms, French
- droit au secret professionnel comptable 1, record 10, French, droit%20au%20secret%20professionnel%20comptable
correct, masculine noun
Record 10, Textual support, French
Record number: 10, Textual support number: 1 DEF
Protection accordée au client contre la divulgation non autorisée d’informations soumises au professionnel comptable ou établies par lui. 1, record 10, French, - secret%20professionnel%20de%20l%27expert%2Dcomptable
Record number: 10, Textual support number: 1 OBS
L'étendue de la protection peut varier considérablement d’un espace juridique à l'autre. Dans certains pays, les tribunaux ne reconnaissent pas le secret professionnel de l'expert-comptable dans le cadre de dépositions judiciaires. 1, record 10, French, - secret%20professionnel%20de%20l%27expert%2Dcomptable
Record number: 10, Textual support number: 2 OBS
Selon le contexte, on peut parler du secret professionnel du vérificateur, du commissaire aux comptes ou du réviseur d’entreprise. 1, record 10, French, - secret%20professionnel%20de%20l%27expert%2Dcomptable
Record 10, Spanish
Record 10, Textual support, Spanish
Record 11 - internal organization data 2012-02-22
Record 11, English
Record 11, Subject field(s)
- Remuneration (Personnel Management)
Record 11, Main entry term, English
- fees
1, record 11, English, fees
correct, plural
Record 11, Abbreviations, English
Record 11, Synonyms, English
- professional fees 2, record 11, English, professional%20fees
correct, plural
- fees of office 3, record 11, English, fees%20of%20office
correct, plural
Record 11, Textual support, English
Record number: 11, Textual support number: 1 DEF
Payments made to a professional person or to a professional or public body in exchange for advice or services. 4, record 11, English, - fees
Record 11, French
Record 11, Domaine(s)
- Rémunération (Gestion du personnel)
Record 11, Main entry term, French
- honoraires
1, record 11, French, honoraires
correct, masculine noun, plural
Record 11, Abbreviations, French
Record 11, Synonyms, French
Record 11, Textual support, French
Record number: 11, Textual support number: 1 DEF
Sommes versées à des personnes exerçant une profession libérale(expert-comptable, architecte, avocat, notaire, etc.), à des agents d’affaires, d’information ou de publicité ainsi qu'à des administrateurs de sociétés. 2, record 11, French, - honoraires
Record number: 11, Textual support number: 1 OBS
Les honoraires peuvent être calculés à l’heure, à la journée ou à l’acte (ce qui, dans ce dernier cas, s’appelle vacation) ou encore être établis en fonction d’un tarif officiel. 3, record 11, French, - honoraires
Record number: 11, Textual support number: 2 OBS
honoraires : recommandation du Comité d’uniformisation des règles de procédure civile dans le cadre du Programme national de l’administration de la justice dans les deux langues officielles (PAJLO). 4, record 11, French, - honoraires
Record 11, Spanish
Record 11, Campo(s) temático(s)
- Remuneración (Gestión del personal)
Record 11, Main entry term, Spanish
- honorarios
1, record 11, Spanish, honorarios
correct, masculine noun, plural
Record 11, Abbreviations, Spanish
Record 11, Synonyms, Spanish
Record 11, Textual support, Spanish
Record number: 11, Textual support number: 1 DEF
Emolumento o retribución económica que corresponde a una persona como pago por el ejercicio de su actividad profesional. 1, record 11, Spanish, - honorarios
Record 12 - internal organization data 2010-08-10
Record 12, English
Record 12, Subject field(s)
- Financial Accounting
- Commercial and Other Bodies (Law)
Record 12, Main entry term, English
- organization expenses
1, record 12, English, organization%20expenses
correct, plural
Record 12, Abbreviations, English
Record 12, Synonyms, English
- organization costs 2, record 12, English, organization%20costs
correct, plural
- preliminary expenses 3, record 12, English, preliminary%20expenses
correct, plural
Record 12, Textual support, English
Record number: 12, Textual support number: 1 DEF
Costs incurred in the formation or incorporation of an organization, including legal, accounting and registration fees. 4, record 12, English, - organization%20expenses
Record 12, French
Record 12, Domaine(s)
- Comptabilité générale
- Organismes commerciaux ou non (Droit)
Record 12, Main entry term, French
- frais de constitution
1, record 12, French, frais%20de%20constitution
correct, masculine noun, plural
Record 12, Abbreviations, French
Record 12, Synonyms, French
Record 12, Textual support, French
Record number: 12, Textual support number: 1 DEF
Frais engagés à l’occasion de la création d’une nouvelle entité juridique (société, coopérative, etc.). 1, record 12, French, - frais%20de%20constitution
Record number: 12, Textual support number: 1 CONT
Les frais de constitution comprennent notamment les droits d’enregistrement, les honoraires de conseiller juridique et d’expert-comptable et, en France et en Belgique, les honoraires de commissaire aux apports, les frais de notaire, les frais de greffe, les frais d’insertion(publication par la voie des journaux prescrite par la loi) et les timbres fiscaux. 1, record 12, French, - frais%20de%20constitution
Record 12, Spanish
Record 12, Campo(s) temático(s)
- Contabilidad general
- Organismos comerciales y otros (Derecho)
Record 12, Main entry term, Spanish
- gastos de constitución
1, record 12, Spanish, gastos%20de%20constituci%C3%B3n
correct, masculine noun
Record 12, Abbreviations, Spanish
Record 12, Synonyms, Spanish
Record 12, Textual support, Spanish
Record number: 12, Textual support number: 1 DEF
Los necesarios para llevar a cabo la creación de una sociedad. 2, record 12, Spanish, - gastos%20de%20constituci%C3%B3n
Record 13 - internal organization data 2010-03-08
Record 13, English
Record 13, Subject field(s)
- Occupation Names (General)
- Accounting
Record 13, Main entry term, English
- public accountant
1, record 13, English, public%20accountant
correct
Record 13, Abbreviations, English
Record 13, Synonyms, English
- professional accountant 2, record 13, English, professional%20accountant
correct, see observation
- accountant 2, record 13, English, accountant
correct
Record 13, Textual support, English
Record number: 13, Textual support number: 1 DEF
A person whose profession is to perform services for others, in return for a fee, involving the auditing or review of accounts, as well as accounting work and the preparation of financial statements or annual accounts. 3, record 13, English, - public%20accountant
Record number: 13, Textual support number: 1 OBS
professional accountant: term used by the International Federation of Accountants (IFAC). 4, record 13, English, - public%20accountant
Record 13, French
Record 13, Domaine(s)
- Désignations des emplois (Généralités)
- Comptabilité
Record 13, Main entry term, French
- expert-comptable
1, record 13, French, expert%2Dcomptable
correct, masculine noun
Record 13, Abbreviations, French
Record 13, Synonyms, French
- experte-comptable 2, record 13, French, experte%2Dcomptable
correct, feminine noun
- professionnel comptable 3, record 13, French, professionnel%20comptable
correct, see observation, masculine and feminine noun
Record 13, Textual support, French
Record number: 13, Textual support number: 1 DEF
Personne dont la profession est d’exécuter, pour le compte d’autrui, moyennant des honoraires, d’une part des missions d’audit et d’autre part des missions d’examen (ou d’examen limité) des comptes ainsi que des travaux de comptabilité et d’établissement d’états financiers. 3, record 13, French, - expert%2Dcomptable
Record number: 13, Textual support number: 1 OBS
Ce professionnel comptable fournit principalement des services visant à accroître la crédibilité de l’information financière. Accessoirement, il fournit d’autres services à titre de conseiller en gestion, en fiscalité, en informatique, etc. 3, record 13, French, - expert%2Dcomptable
Record number: 13, Textual support number: 2 OBS
professionnel comptable : terme utilisé par la Fédération internationale des comptables (FIC). 4, record 13, French, - expert%2Dcomptable
Record 13, Spanish
Record 13, Campo(s) temático(s)
- Nombramiento de cargos (Generalidades)
- Contabilidad
Record 13, Main entry term, Spanish
- contador público
1, record 13, Spanish, contador%20p%C3%BAblico
correct, masculine noun, Latin America
Record 13, Abbreviations, Spanish
Record 13, Synonyms, Spanish
- contable colegiado 2, record 13, Spanish, contable%20colegiado
correct, masculine noun, Spain
Record 13, Textual support, Spanish
Record number: 13, Textual support number: 1 DEF
Contador que ofrece sus servicios profesionales al público. 3, record 13, Spanish, - contador%20p%C3%BAblico
Record number: 13, Textual support number: 1 OBS
Esta denominación se ha convertido poco a poco en privativa del profesional que ejerce la contaduría pública, y es aplicada principalmente al contador con capacidad técnica y legal para dictaminar sobre los estados financieros de las empresas, que en la mayoría de los países latinos presupone hoy día la obtención de un título o grado a nivel universitario. 3, record 13, Spanish, - contador%20p%C3%BAblico
Record 13, Key term(s)
- titulado público
- colegiado público
- contable público
Record 14 - internal organization data 2010-02-15
Record 14, English
Record 14, Subject field(s)
- Financial Accounting
Record 14, Main entry term, English
- public accounting
1, record 14, English, public%20accounting
correct
Record 14, Abbreviations, English
Record 14, Synonyms, English
Record 14, Textual support, English
Record number: 14, Textual support number: 1 DEF
The profession of the public accountant; specifically, the offering to the public of independent professional accounting skills consisting principally of the design and installation of financial and cost systems of accounting, audits, investigations, reports (certificates) based on audits, advice on management structure and financial policies, and income-tax service. 2, record 14, English, - public%20accounting
Record number: 14, Textual support number: 1 OBS
The services of the public accountant are offered to the public generally, as contrasted with the employment of a private accountant on a full-time basis by a single business enterprise. 2, record 14, English, - public%20accounting
Record 14, French
Record 14, Domaine(s)
- Comptabilité générale
Record 14, Main entry term, French
- expertise comptable
1, record 14, French, expertise%20comptable
correct, feminine noun
Record 14, Abbreviations, French
Record 14, Synonyms, French
- comptabilité publique 1, record 14, French, comptabilit%C3%A9%20publique
see observation, feminine noun, Quebec
Record 14, Textual support, French
Record number: 14, Textual support number: 1 DEF
Profession exercée par l'expert-comptable. 1, record 14, French, - expertise%20comptable
Record number: 14, Textual support number: 1 OBS
Au Québec, la Loi sur les comptables agréés parle de «comptabilité publique» plutôt que d’«expertise comptable» même si, en fait, le terme «comptabilité publique» est l’équivalent de «government accounting». 1, record 14, French, - expertise%20comptable
Record 14, Spanish
Record 14, Campo(s) temático(s)
- Contabilidad general
Record 14, Main entry term, Spanish
- contabilidad pública
1, record 14, Spanish, contabilidad%20p%C3%BAblica
feminine noun
Record 14, Abbreviations, Spanish
Record 14, Synonyms, Spanish
- contaduría pública 2, record 14, Spanish, contadur%C3%ADa%20p%C3%BAblica
feminine noun, Latin America
Record 14, Textual support, Spanish
Record 15 - internal organization data 2008-06-12
Record 15, English
Record 15, Subject field(s)
- Accounting
- Occupation Names (General)
Record 15, Main entry term, English
- reporting accountant
1, record 15, English, reporting%20accountant
correct
Record 15, Abbreviations, English
Record 15, Synonyms, English
Record 15, Textual support, English
Record number: 15, Textual support number: 1 CONT
This revised CICA [Canadian Institute of Chartered Accountants] Handbook Section applies to engagements in which a reporting accountant ... provides a written report or oral advice on the application of accounting principles to a specific transaction or the type of opinion that may be rendered on an entity's financial statements. 2, record 15, English, - reporting%20accountant
Record 15, French
Record 15, Domaine(s)
- Comptabilité
- Désignations des emplois (Généralités)
Record 15, Main entry term, French
- comptable consulté
1, record 15, French, comptable%20consult%C3%A9
correct, masculine noun
Record 15, Abbreviations, French
Record 15, Synonyms, French
- professionnel comptable consulté 1, record 15, French, professionnel%20comptable%20consult%C3%A9
correct, masculine noun
- expert-comptable consulté 1, record 15, French, expert%2Dcomptable%20%20consult%C3%A9
correct, masculine noun
Record 15, Textual support, French
Record number: 15, Textual support number: 1 DEF
Professionnel comptable qui donne un avis sur l’application des principes comptables et, parfois, sur le type d’assurance qu’il conviendrait de fournir dans un ensemble spécifique de circonstances ou dans le cadre d’une opération particulière effectuée ou envisagée par une entité dont il n’est pas le professionnel comptable attitré. 1, record 15, French, - comptable%20consult%C3%A9
Record 15, Spanish
Record 15, Textual support, Spanish
Record 16 - internal organization data 2008-06-12
Record 16, English
Record 16, Subject field(s)
- Accounting
- Occupation Names (General)
Record 16, Main entry term, English
- incumbent accountant
1, record 16, English, incumbent%20accountant
correct
Record 16, Abbreviations, English
Record 16, Synonyms, English
- continuing accountant 1, record 16, English, continuing%20accountant
correct, United States
Record 16, Textual support, English
Record number: 16, Textual support number: 1 CONT
Primary among the requirements is that the consulted or "reporting" accounting firm should communicate with the entity's incumbent accountant to ascertain all the available facts relevant to forming a professional judgment on the matters the firm has been requested to report on. 2, record 16, English, - incumbent%20accountant
Record 16, French
Record 16, Domaine(s)
- Comptabilité
- Désignations des emplois (Généralités)
Record 16, Main entry term, French
- comptable attitré
1, record 16, French, comptable%20attitr%C3%A9
correct, masculine noun
Record 16, Abbreviations, French
Record 16, Synonyms, French
- professionnel comptable attitré 1, record 16, French, professionnel%20comptable%20attitr%C3%A9
correct, masculine noun
- expert-comptable attitré 1, record 16, French, expert%2Dcomptable%20%20attitr%C3%A9
correct, masculine noun
Record 16, Textual support, French
Record number: 16, Textual support number: 1 DEF
Professionnel comptable qui entretient des relations professionnelles suivies avec une entité à laquelle il fournit des services d’audit ou d’examen (ou d’examen limité), par opposition au professionnel comptable consulté sur un ensemble spécifique de circonstances ou sur une opération particulière effectuée ou envisagée par l’entité. 1, record 16, French, - comptable%20attitr%C3%A9
Record 16, Spanish
Record 16, Textual support, Spanish
Record 17 - internal organization data 2003-03-12
Record 17, English
Record 17, Subject field(s)
- Occupation Names (General)
- IT Security
- Auditing (Accounting)
Record 17, Main entry term, English
- Certified Information Systems Auditor
1, record 17, English, Certified%20Information%20Systems%20Auditor
correct
Record 17, Abbreviations, English
- CISA 1, record 17, English, CISA
correct
Record 17, Synonyms, English
Record 17, Textual support, English
Record number: 17, Textual support number: 1 CONT
CISA, the Certified Information Systems Auditor is ISACA's [Information Systems Audit and Control Association] cornerstone certification. ... There are more than 29,000 CISAs worldwide, and more than 10,000 individuals took the CISA exam in 2002 alone. 1, record 17, English, - Certified%20Information%20Systems%20Auditor
Record 17, Key term(s)
- Certified Information System Auditor
Record 17, French
Record 17, Domaine(s)
- Désignations des emplois (Généralités)
- Sécurité des TI
- Vérification (Comptabilité)
Record 17, Main entry term, French
- Certified Information Systems Auditor
1, record 17, French, Certified%20Information%20Systems%20Auditor
correct
Record 17, Abbreviations, French
- CISA 1, record 17, French, CISA
correct
Record 17, Synonyms, French
- auditeur informatique agréé 1, record 17, French, auditeur%20informatique%20agr%C3%A9%C3%A9
proposal, masculine noun
- AIA 1, record 17, French, AIA
proposal, masculine noun
- AIA 1, record 17, French, AIA
- vérificateur CISA 1, record 17, French, v%C3%A9rificateur%20CISA
proposal, masculine noun, Canada
- auditeur de systèmes informatiques CISA 1, record 17, French, auditeur%20de%20syst%C3%A8mes%20informatiques%20CISA
proposal, masculine noun, Europe
- auditeur CISA 1, record 17, French, auditeur%20CISA
proposal, masculine noun, Europe
- expert-comptable CISA 1, record 17, French, expert%2Dcomptable%20%20CISA
proposal, masculine noun, Europe
- vérificateur agréé des systèmes d’information 2, record 17, French, v%C3%A9rificateur%20agr%C3%A9%C3%A9%20des%20syst%C3%A8mes%20d%26rsquo%3Binformation
proposal, masculine noun
Record 17, Textual support, French
Record number: 17, Textual support number: 1 DEF
Titre accordé aux vérificateurs spécialisés en vérification de systèmes informatiques par la Information Systems Audit and Control Association (ISACA) autrefois la Electronic Data Processing Auditors Association Inc. 1, record 17, French, - Certified%20Information%20Systems%20Auditor
Record number: 17, Textual support number: 1 OBS
Il faut garder l’appellation anglaise qui est une accréditation donnée par une entreprise américaine, dont le siège est à Chicago. 1, record 17, French, - Certified%20Information%20Systems%20Auditor
Record 17, Spanish
Record 17, Textual support, Spanish
Record 18 - internal organization data 2001-06-27
Record 18, English
Record 18, Subject field(s)
- Occupation Names (General)
- Government Accounting
Record 18, Main entry term, English
- external accountant
1, record 18, English, external%20accountant
correct
Record 18, Abbreviations, English
Record 18, Synonyms, English
Record 18, Textual support, English
Record number: 18, Textual support number: 1 CONT
As a private company we do not have audited financial statements. We can provide unaudited statements that are prepared by our external accountants for use in preparing our tax returns. 2, record 18, English, - external%20accountant
Record 18, French
Record 18, Domaine(s)
- Désignations des emplois (Généralités)
- Comptabilité publique
Record 18, Main entry term, French
- expert-comptable de l'extérieur
1, record 18, French, expert%2Dcomptable%20de%20l%27ext%C3%A9rieur
correct, masculine noun
Record 18, Abbreviations, French
Record 18, Synonyms, French
Record 18, Textual support, French
Record number: 18, Textual support number: 1 CONT
Pouvons-nous déposer des états financiers non vérifiés préparés par nos experts-comptables de l’extérieur et dont nous nous servons dans la préparation de nos déclarations d’impôt? 2, record 18, French, - expert%2Dcomptable%20de%20l%27ext%C3%A9rieur
Record 18, Spanish
Record 18, Textual support, Spanish
Record 19 - internal organization data 1997-10-08
Record 19, English
Record 19, Subject field(s)
- Titles of Documents and Works
- Accounting
- Taxation
Record 19, Main entry term, English
- Accountant's Report in connection with the Reconfiguration of the Child Tax Benefit Entitlements for the Province 1, record 19, English, Accountant%27s%20Report%20in%20connection%20with%20the%20Reconfiguration%20of%20the%20Child%20Tax%20Benefit%20Entitlements%20for%20the%20Province
Record 19, Abbreviations, English
Record 19, Synonyms, English
Record 19, Textual support, English
Record 19, French
Record 19, Domaine(s)
- Titres de documents et d'œuvres
- Comptabilité
- Fiscalité
Record 19, Main entry term, French
- Rapport de l'expert-comptable à l'égard de la restructuration des droits à la prestation fiscale pour enfants pour la province de...
1, record 19, French, Rapport%20de%20l%27expert%2Dcomptable%20%C3%A0%20l%27%C3%A9gard%20de%20la%20restructuration%20des%20droits%20%C3%A0%20la%20prestation%20fiscale%20pour%20enfants%20pour%20la%20province%20de%2E%2E%2E
masculine noun
Record 19, Abbreviations, French
Record 19, Synonyms, French
Record 19, Textual support, French
Record number: 19, Textual support number: 1 OBS
Rapport préparé par le VG [Vérificateur Général] en 1997. 1, record 19, French, - Rapport%20de%20l%27expert%2Dcomptable%20%C3%A0%20l%27%C3%A9gard%20de%20la%20restructuration%20des%20droits%20%C3%A0%20la%20prestation%20fiscale%20pour%20enfants%20pour%20la%20province%20de%2E%2E%2E
Record number: 19, Textual support number: 2 OBS
Source(s) : le rapport (John Adshead). 1, record 19, French, - Rapport%20de%20l%27expert%2Dcomptable%20%C3%A0%20l%27%C3%A9gard%20de%20la%20restructuration%20des%20droits%20%C3%A0%20la%20prestation%20fiscale%20pour%20enfants%20pour%20la%20province%20de%2E%2E%2E
Record 19, Spanish
Record 19, Textual support, Spanish
Record 20 - internal organization data 1995-11-24
Record 20, English
Record 20, Subject field(s)
- Government Accounting
Record 20, Main entry term, English
- accountant's comments
1, record 20, English, accountant%27s%20comments
correct, plural
Record 20, Abbreviations, English
Record 20, Synonyms, English
Record 20, Textual support, English
Record 20, French
Record 20, Domaine(s)
- Comptabilité publique
Record 20, Main entry term, French
- commentaires de l'expert-comptable
1, record 20, French, commentaires%20de%20l%27expert%2Dcomptable
correct, masculine noun, plural, obsolete
Record 20, Abbreviations, French
Record 20, Synonyms, French
Record 20, Textual support, French
Record number: 20, Textual support number: 1 DEF
Expression utilisée anciennement au Canada pour désigner la déclaration écrite produite par le professionnel comptable à l’issue d’une mission d’examen. 2, record 20, French, - commentaires%20de%20l%27expert%2Dcomptable
Record 20, Spanish
Record 20, Textual support, Spanish
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