TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
DOSSIERS AUDIT [1 record]
Record 1 - internal organization data 2024-08-19
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
Record 1, Main entry term, English
- audit file
1, record 1, English, audit%20file
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
One or more folders or other storage media, in physical or electronic form, containing the records that comprise the audit documentation for a specific engagement. 2, record 1, English, - audit%20file
Record number: 1, Textual support number: 1 CONT
Regarding storing extracted data in audit files, the audit firm should ... restrict physical access to the auditor's hardware containing the audit documentation (including the client's data) and restrict remote access to authorized users only. 3, record 1, English, - audit%20file
Record number: 1, Textual support number: 1 OBS
audit file: designation usually used in the plural. 4, record 1, English, - audit%20file
Record 1, Key term(s)
- audit files
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
Record 1, Main entry term, French
- dossier d'audit
1, record 1, French, dossier%20d%27audit
correct, see observation, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- dossier de contrôle 2, record 1, French, dossier%20de%20contr%C3%B4le
correct, masculine noun, Belgium
- dossier de vérification 2, record 1, French, dossier%20de%20v%C3%A9rification
former designation, correct, see observation, masculine noun, Canada
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Le ou les fichiers ou autres supports d'information, physiques ou électroniques, contenant les documents qui constituent la documentation relative à une mission d'audit donnée. 3, record 1, French, - dossier%20d%27audit
Record number: 1, Textual support number: 1 CONT
En ce qui concerne le stockage des données extraites des dossiers d'audit, le cabinet doit [...] restreindre l'accès physique au matériel informatique des auditeurs, qui contient la documentation de l'audit (notamment les données du client), et restreindre l'accès à distance aux seuls utilisateurs autorisés. 4, record 1, French, - dossier%20d%27audit
Record number: 1, Textual support number: 1 OBS
dossier d'audit; dossier de vérification; dossier de contrôle : désignations habituellement utilisées au pluriel. 5, record 1, French, - dossier%20d%27audit
Record number: 1, Textual support number: 2 OBS
dossier de vérification : Le terme «vérification» a été en usage dans les normes canadiennes jusqu'en décembre 2010, date à laquelle un consensus international a entériné l'emploi de la désignation «audit». 5, record 1, French, - dossier%20d%27audit
Record number: 1, Textual support number: 3 OBS
dossier d'audit : 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). 5, record 1, French, - dossier%20d%27audit
Record 1, Key term(s)
- dossiers d'audit
- dossiers de contrôle
- dossiers de vérification
Record 1, Spanish
Record 1, Textual support, Spanish
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