TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
ECHEC REVISION [1 record]
Record 1 - internal organization data 2024-10-17
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
Record 1, Main entry term, English
- audit failure
1, record 1, English, audit%20failure
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Audit failure is when an auditor issues an incorrect opinion on a company's financial statements following their audit. It means they have indicated that the financial statements of a company have presented within all the correct financial reporting frameworks when they actually have not. 2, record 1, English, - audit%20failure
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
Record 1, Main entry term, French
- échec de l'audit
1, record 1, French, %C3%A9chec%20de%20l%27audit
correct, see observation, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- échec de la révision 1, record 1, French, %C3%A9chec%20de%20la%20r%C3%A9vision
correct, masculine noun, Belgium
- échec de la vérification 1, record 1, French, %C3%A9chec%20de%20la%20v%C3%A9rification
former designation, correct, see observation, masculine noun, Canada
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Cas où l'auditeur n'a pas fait son travail de manière adéquate et où les utilisateurs des états financiers qui se fieraient à son opinion pourraient subir un préjudice. 1, record 1, French, - %C3%A9chec%20de%20l%27audit
Record number: 1, Textual support number: 1 OBS
échec de la 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». 2, record 1, French, - %C3%A9chec%20de%20l%27audit
Record number: 1, Textual support number: 2 OBS
échec de l'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). 2, record 1, French, - %C3%A9chec%20de%20l%27audit
Record 1, Spanish
Record 1, Textual support, Spanish
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