TERMIUM Plus®

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

THIRD PARTY RELIANCE SERVICES [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1999-04-23

English

Subject field(s)
  • Auditing (Accounting)
Key term(s)
  • third party reliance service

French

Domaine(s)
  • Vérification (Comptabilité)
DEF

Services dont la prestation est tributaire, dans une large mesure, de l'expertise d'un professionnel comptable agissant seul ou avec des personnes appartenant à d'autres champs de connaissances et de compétences, et dans le cas desquels des tiers peuvent se fier aux résultats de la prestation de services.

OBS

Les services de certification comprennent notamment les missions de certification (missions d'attestation, missions d'appréciation directe) et les autres services fournis par les professionnels comptables (missions de compilation, procédés de vérification ou contrôles définis par le client, rapports dérivés, rapports sur l'application des principes comptables, services de conseil de gestion, etc.).

Key term(s)
  • service de certification

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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