TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
IAASB [4 records]
Record 1 - internal organization data 2024-07-31
Record 1, English
Record 1, Subject field(s)
- International Bodies and Committees
- Auditing (Accounting)
Record 1, Main entry term, English
- International Auditing and Assurance Standards Board
1, record 1, English, International%20Auditing%20and%20Assurance%20Standards%20Board
correct
Record 1, Abbreviations, English
- IAASB 1, record 1, English, IAASB
correct
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
The International Auditing and Assurance Standards Board (IAASB) is an independent standard-setting body that serves the public interest by setting high-quality international standards for auditing, quality control, review, other assurance, and related services ... 1, record 1, English, - International%20Auditing%20and%20Assurance%20Standards%20Board
Record 1, French
Record 1, Domaine(s)
- Organismes et comités internationaux
- Vérification (Comptabilité)
Record 1, Main entry term, French
- International Auditing and Assurance Standards Board
1, record 1, French, International%20Auditing%20and%20Assurance%20Standards%20Board
correct, masculine noun
Record 1, Abbreviations, French
- IAASB 1, record 1, French, IAASB
correct, masculine noun
Record 1, Synonyms, French
- Conseil des normes internationales d’audit et d’assurance 2, record 1, French, Conseil%20des%20normes%20internationales%20d%26rsquo%3Baudit%20et%20d%26rsquo%3Bassurance
unofficial, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
L'International Auditing and Assurance Standards Board(IAASB) est un organisme de normalisation indépendant qui sert l'intérêt public en établissant des normes internationales de haute qualité en matière d’audit, de gestion de la qualité, d’examen, d’autres assurances et de services connexes. 3, record 1, French, - International%20Auditing%20and%20Assurance%20Standards%20Board
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2010-03-01
Record 2, English
Record 2, Subject field(s)
- Accounting
Record 2, Main entry term, English
- background material
1, record 2, English, background%20material
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- background paragraphs 1, record 2, English, background%20paragraphs
correct, plural
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
background paragraphs: term usually used in the plural. 2, record 2, English, - background%20material
Record 2, French
Record 2, Domaine(s)
- Comptabilité
Record 2, Main entry term, French
- texte explicatif
1, record 2, French, texte%20explicatif
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- paragraphes explicatifs 1, record 2, French, paragraphes%20explicatifs
correct, masculine noun, plural
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Dans certaines normes, par exemple, celles de l'International Auditing and Assurance Standards Board(IAASB), de l'International Accounting Standards Board(IASB) et de l'Institut Canadien des Comptables Agréés(ICCA), parties du texte qui ont pour fonction de mettre en contexte et d’expliquer les dispositions proprement normatives. 1, record 2, French, - texte%20explicatif
Record number: 2, Textual support number: 1 OBS
La présentation typographique permet de distinguer facilement les paragraphes explicatifs et les paragraphes normatifs. Ainsi, ces derniers sont présentés en caractères romains gras dans les normes de l'IAASB, en caractères italiques gras dans les normes de l'IASB, et en caractères italiques maigres dans les normes de l'ICCA. 1, record 2, French, - texte%20explicatif
Record number: 2, Textual support number: 2 OBS
paragraphes explicatifs : terme habituellement utilisé au pluriel. 2, record 2, French, - texte%20explicatif
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2007-03-21
Record 3, English
Record 3, Subject field(s)
- Auditing (Accounting)
Record 3, Main entry term, English
- generally accepted standards for review engagements
1, record 3, English, generally%20accepted%20standards%20for%20review%20engagements
correct, plural
Record 3, Abbreviations, English
Record 3, Synonyms, English
- general review standards 1, record 3, English, general%20review%20standards
correct, plural
- review engagement standards 2, record 3, English, review%20engagement%20standards
correct, plural
- review standards 2, record 3, English, review%20standards
correct, plural
- standards applicable to review engagements 1, record 3, English, standards%20applicable%20to%20review%20engagements
correct, plural
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
Defined levels of expectancy used to measure the suitability of procedures used by a public accountant who undertakes a review engagement and of the resulting report. 3, record 3, English, - generally%20accepted%20standards%20for%20review%20engagements
Record 3, French
Record 3, Domaine(s)
- Vérification (Comptabilité)
Record 3, Main entry term, French
- normes d’examen généralement reconnues
1, record 3, French, normes%20d%26rsquo%3Bexamen%20g%C3%A9n%C3%A9ralement%20reconnues
correct, feminine noun, plural, Canada
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Normes régissant les missions d’examen (ou d’examen limité), en vigueur dans un espace juridique donné, énoncées formellement par un organisme normalisateur ou par des textes faisant autorité. 1, record 3, French, - normes%20d%26rsquo%3Bexamen%20g%C3%A9n%C3%A9ralement%20reconnues
Record number: 3, Textual support number: 1 OBS
Au Canada, les normes d’examen sont établies par le Conseil des normes de vérification et de certification(CNVC) de l'Institut Canadien des Comptables Agréés. Aux États-Unis, c'est l'American Institute of Certified Public Accountants qui a la responsabilité de formuler les normes d’examen appelées Statements on Standards for Accounting and Review Services(SSARS). Sur la scène internationale, l'International Auditing and Assurance Standards Board(IAASB), de l'International Federation of Accountants(IFAC) publie des normes d’examen dans le but de promouvoir l'harmonisation des méthodes à l'échelle internationale. 1, record 3, French, - normes%20d%26rsquo%3Bexamen%20g%C3%A9n%C3%A9ralement%20reconnues
Record 3, Key term(s)
- normes généralement reconnues régissant les missions d’examen
- normes régissant les missions d’examen
- normes générales d’examen
- normes d’examen
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2006-07-06
Record 4, English
Record 4, Subject field(s)
- Accounting
Record 4, Main entry term, English
- black lettering
1, record 4, English, black%20lettering
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record 4, French
Record 4, Domaine(s)
- Comptabilité
Record 4, Main entry term, French
- mise en caractère gras
1, record 4, French, mise%20en%20caract%C3%A8re%20gras
correct, feminine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
Dans les normes qui contiennent également du texte explicatif, utilisation de caractères gras pour mettre en évidence les dispositions normatives. 1, record 4, French, - mise%20en%20caract%C3%A8re%20gras
Record number: 4, Textual support number: 1 OBS
Ce genre de présentation se retrouve, par exemple, dans les normes de l'International Auditing and Assurance Standards Board(IAASB)(romain gras) et de l'International Accounting Standards Board(IASB)(italique gras). 1, record 4, French, - mise%20en%20caract%C3%A8re%20gras
Record 4, Spanish
Record 4, 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: