TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
CO-COMMISSARIAT [1 record]
Record 1 - internal organization data 2024-08-15
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
Record 1, Main entry term, English
- joint audit
1, record 1, English, joint%20audit
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
In joint audits, two (or more) audit firms are appointed to share responsibility for a single audit engagement and to produce a single audit report. 2, record 1, English, - joint%20audit
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
Record 1, Main entry term, French
- audit conjoint
1, record 1, French, audit%20conjoint
correct, see observation, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- co-commissariat 2, record 1, French, co%2Dcommissariat
correct, masculine noun, Belgium, France
- révision en collège 2, record 1, French, r%C3%A9vision%20en%20coll%C3%A8ge
correct, feminine noun, Belgium
- covérification 2, record 1, French, cov%C3%A9rification
former designation, correct, see observation, feminine noun, Canada
- vérification conjointe 2, record 1, French, v%C3%A9rification%20conjointe
former designation, correct, see observation, feminine noun, Canada
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Dans des missions distinctes, chaque auditeur doit être en mesure d'exprimer une opinion sur l'ensemble de la mission d'audit et en assumer l'entière responsabilité, y compris pour les travaux réalisés par d'autres (ce qui inclut un autre auditeur). Dans un audit conjoint, ces responsabilités sont assumées conjointement par les co-auditeurs. 3, record 1, French, - audit%20conjoint
Record number: 1, Textual support number: 1 OBS
covérification; vérification conjointe : 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». 4, record 1, French, - audit%20conjoint
Record number: 1, Textual support number: 2 OBS
audit conjoint : 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). 4, record 1, French, - audit%20conjoint
Record 1, Spanish
Record 1, Textual support, Spanish
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