TERMIUM Plus®

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

VERIFICATION CONJOINTE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2013-02-09

English

Subject field(s)
  • Auditing (Accounting)
DEF

An audit where two (or more) auditors who are independent of each other are appointed to report jointly.

French

Domaine(s)
  • Vérification (Comptabilité)
DEF

Audit auquel participent deux professionnels comptables (ou plus) indépendants l'un de l'autre (ou les uns des autres) et ayant pour mission d'exprimer conjointement une opinion sur les états financiers d'une entité donnée.

OBS

audit conjoint : 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

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