TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
CERTIFICATION COMPTES [2 records]
Record 1 - internal organization data 2013-02-09
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
[France, Belgium and European Union.] The examination of the books of account, vouchers, invoices etc., by an auditor, to ensure that the final accounts represent a "true and fair view." 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
- contrôle des comptes 2, record 1, French, contr%C3%B4le%20des%20comptes
correct, masculine noun
- certification des comptes 2, record 1, French, certification%20des%20comptes
correct, feminine noun
- révision 2, record 1, French, r%C3%A9vision
correct, feminine noun, Belgium
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
[France, Belgique et Union européenne.] 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 sur la régularité et la sincérité des comptes, ainsi que sur la fidélité de l'image qu'ils donnent du patrimoine, de la situation financière et du résultat de l'entité. 2, record 1, French, - audit
Record number: 1, Textual support number: 1 OBS
audit : le Bureau de la traduction du gouvernement du Canada recommande l’usage du terme «audit» comme équivalent de l’anglais «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
feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2004-06-15
Record 2, English
Record 2, Subject field(s)
- Government Accounting
- Economics
Record 2, Main entry term, English
- certification of accounts
1, record 2, English, certification%20of%20accounts
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record 2, French
Record 2, Domaine(s)
- Comptabilité publique
- Économique
Record 2, Main entry term, French
- certification des comptes
1, record 2, French, certification%20des%20comptes
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Action, pour le vérificateur légal, de certifier que les états financiers sont réguliers et sincères et donnent une image fidèle du résultat des opérations de l'exercice écoulé ainsi que de la situation financière et du patrimoine de la société à la fin de l'exercice. 2, record 2, French, - certification%20des%20comptes
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad pública
- Economía
Record 2, Main entry term, Spanish
- certificación de cuentas
1, record 2, Spanish, certificaci%C3%B3n%20de%20cuentas
correct, feminine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- censura de cuentas 2, record 2, Spanish, censura%20de%20cuentas
correct, feminine noun
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 DEF
Labor que realizan determinados profesionales censores de cuentas a fin de dictaminar sobre la información contable, exponiendo sus puntos de vista sobre la manera de su realización, e incluyendo recomendaciones específicas. 2, record 2, Spanish, - certificaci%C3%B3n%20de%20cuentas
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