TERMIUM Plus®

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

CONTROLE EXTERNE [2 records]

Record 1 2013-02-15

English

Subject field(s)
  • Auditing (Accounting)
  • Government Accounting
DEF

An audit of financial statements or other financial information performed by a person independent of the organization subject to audit, usually a public accountant.

OBS

The term "external audit" was standardized by ISO [International Standards Organization] in 2000.

French

Domaine(s)
  • Vérification (Comptabilité)
  • Comptabilité publique
DEF

Audit des états financiers ou autres informations financières d'une entité effectuée par un professionnel comptable indépendant de l'entité sur laquelle porte la mission.

OBS

Le terme «audit externe» a été normalisé par l'ISO [Organisation internationale de normalisation] en 2000.

OBS

audit externe; audit indépendant : 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).

Spanish

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

Auditoría realizada por un auditor ajeno a la empresa contratado a tal efecto. Puede ser una empresa de auditoría o un auditor individual o censor jurado de cuentas.

OBS

auditoría externa: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

Save record 1

Record 2 1985-11-20

English

Subject field(s)
  • General Vocabulary

French

Domaine(s)
  • Vocabulaire général

Spanish

Save record 2

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