TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
COVERIFICATEURS [1 record]
Record 1 - internal organization data 2024-09-12
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
Record 1, Main entry term, English
- joint auditor
1, record 1, English, joint%20auditor
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
A joint auditor has a joint responsibility with the other joint auditor [or auditors] for the audit and the joint auditors' opinion that is expressed by them on the audited financial statements. The joint responsibility emanates from the auditors' acceptance of their joint appointment (as evidenced by [an] audit engagement letter). 2, record 1, English, - joint%20auditor
Record number: 1, Textual support number: 1 OBS
joint auditor: designation usually used in the plural. 3, record 1, English, - joint%20auditor
Record 1, Key term(s)
- joint auditors
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
Record 1, Main entry term, French
- co-auditeur
1, record 1, French, co%2Dauditeur
correct, see observation, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- co-auditrice 2, record 1, French, co%2Dauditrice
correct, see observation, feminine noun
- co-commissaire 3, record 1, French, co%2Dcommissaire
correct, masculine and feminine noun, France
- co-vérificateur 4, record 1, French, co%2Dv%C3%A9rificateur
former designation, correct, see observation, masculine noun, Canada
- co-vérificatrice 2, record 1, French, co%2Dv%C3%A9rificatrice
former designation, correct, see observation, feminine noun, Canada
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
co-vérificateur; co-vérificatrice : Les termes «vérificateur» et «vérificatrice» ont été en usage dans les normes canadiennes jusqu'en décembre 2010, date à laquelle un consensus international a entériné l'emploi des désignations «auditeur» et «auditrice». 2, record 1, French, - co%2Dauditeur
Record number: 1, Textual support number: 2 OBS
co-auditeur; co-auditrice; co-commissaire; co-vérificateur; co-vérificatrice : désignations habituellement utilisées au pluriel. 2, record 1, French, - co%2Dauditeur
Record number: 1, Textual support number: 3 OBS
co-auditeur; co-auditrice : Le Bureau de la traduction du gouvernement du Canada recommande l'usage des termes «auditeur» et «auditrice» dans le domaine de la comptabilité (REC-13/2013-02). 2, record 1, French, - co%2Dauditeur
Record 1, Key term(s)
- co-auditeurs
- co-auditrices
- co-vérificateurs
- co-vérificatrices
- covérificateur
- covérificatrice
- covérificateurs
- covérificatrices
- co-commissaires
- cocommissaire
- cocommissaires
Record 1, Spanish
Record 1, Textual support, Spanish
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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
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