TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

REVISAO LIMITADA [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2013-02-10

English

Subject field(s)
  • Auditing (Accounting)
DEF

Review that does not include a complete check of the financial status of a company but only certain aspects (clients, inventory, etc.) It does tend to include a comment regarding the accounting principles applied.

OBS

limited audit; limited review: terms and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.

French

Domaine(s)
  • Vérification (Comptabilité)
DEF

Révision qui n'inclut pas la vérification complète des états financiers de la société mais uniquement certains aspects partiels comme par exemple les clients ou les inventaires. En général, elle comprend un commentaire sur les principes comptables utilisés.

OBS

audit limité; révision limitée : termes et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.

OBS

audit restreint; audit limité : le Bureau de la traduction du gouvernement du Canada recommande l’usage du terme «audit» comme équivalent de l’anglais «audit» dans le domaine de la comptabilité (REC-13/2013-02).

Spanish

Campo(s) temático(s)
  • Verificación (Contabilidad)
DEF

Revisión que no incluye la comprobación completa de los estados financieros de la sociedad, sino solamente algún aspecto parcial de ellos (clientes, inventarios, etc.). Suele incluir un comentario sobre los principios contables utilizados.

OBS

auditoría limitada; revisión limitada: términos y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

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