TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
PREMIERE VERIFICATION [1 record]
Record 1 - internal organization data 2024-07-31
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
Record 1, Main entry term, English
- initial audit engagement
1, record 1, English, initial%20audit%20engagement
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- first audit engagement 2, record 1, English, first%20audit%20engagement
correct
- initial audit 3, record 1, English, initial%20audit
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
[An] initial audit engagement [is] an engagement in which either: (i) The financial statements for the prior period were not audited; or (ii) The financial statements for the prior period were audited by a predecessor auditor. 4, record 1, English, - initial%20audit%20engagement
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
Record 1, Main entry term, French
- audit initial
1, record 1, French, audit%20initial
correct, see observation, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- premier audit 2, record 1, French, premier%20audit
correct, see observation, masculine noun
- première mission d'audit 3, record 1, French, premi%C3%A8re%20mission%20d%27audit
correct, see observation, feminine noun
- révision initiale 2, record 1, French, r%C3%A9vision%20initiale
correct, feminine noun, Belgium
- première révision 2, record 1, French, premi%C3%A8re%20r%C3%A9vision
correct, feminine noun, Belgium
- première vérification 2, record 1, French, premi%C3%A8re%20v%C3%A9rification
former designation, correct, see observation, feminine noun, Canada
- vérification initiale 2, record 1, French, v%C3%A9rification%20initiale
former designation, correct, see observation, feminine noun, Canada
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
[Un] audit initial [est un] audit réalisé dans l'un ou l'autre des cas suivants : i) les états financiers de la période précédente n'ont pas fait l'objet d'un audit; ii) les états financiers de la période précédente ont été audités par un autre auditeur (le «prédécesseur»). 4, record 1, French, - audit%20initial
Record number: 1, Textual support number: 1 OBS
audit initial; premier audit; première mission 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, - audit%20initial
Record number: 1, Textual support number: 2 OBS
première vérification; vérification initiale : 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, - audit%20initial
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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