TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
NORMES EXAMEN [2 records]
Record 1 - internal organization data 2007-03-21
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
Record 1, Main entry term, English
- generally accepted standards for review engagements
1, record 1, English, generally%20accepted%20standards%20for%20review%20engagements
correct, plural
Record 1, Abbreviations, English
Record 1, Synonyms, English
- general review standards 1, record 1, English, general%20review%20standards
correct, plural
- review engagement standards 2, record 1, English, review%20engagement%20standards
correct, plural
- review standards 2, record 1, English, review%20standards
correct, plural
- standards applicable to review engagements 1, record 1, English, standards%20applicable%20to%20review%20engagements
correct, plural
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Defined levels of expectancy used to measure the suitability of procedures used by a public accountant who undertakes a review engagement and of the resulting report. 3, record 1, English, - generally%20accepted%20standards%20for%20review%20engagements
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
Record 1, Main entry term, French
- normes d'examen généralement reconnues
1, record 1, French, normes%20d%27examen%20g%C3%A9n%C3%A9ralement%20reconnues
correct, feminine noun, plural, Canada
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Normes régissant les missions d'examen (ou d'examen limité), en vigueur dans un espace juridique donné, énoncées formellement par un organisme normalisateur ou par des textes faisant autorité. 1, record 1, French, - normes%20d%27examen%20g%C3%A9n%C3%A9ralement%20reconnues
Record number: 1, Textual support number: 1 OBS
Au Canada, les normes d'examen sont établies par le Conseil des normes de vérification et de certification (CNVC) de l'Institut Canadien des Comptables Agréés. Aux États-Unis, c'est l'American Institute of Certified Public Accountants qui a la responsabilité de formuler les normes d'examen appelées Statements on Standards for Accounting and Review Services (SSARS). Sur la scène internationale, l'International Auditing and Assurance Standards Board (IAASB), de l'International Federation of Accountants (IFAC) publie des normes d'examen dans le but de promouvoir l'harmonisation des méthodes à l'échelle internationale. 1, record 1, French, - normes%20d%27examen%20g%C3%A9n%C3%A9ralement%20reconnues
Record 1, Key term(s)
- normes généralement reconnues régissant les missions d'examen
- normes régissant les missions d'examen
- normes générales d'examen
- normes d'examen
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1998-11-09
Record 2, English
Record 2, Subject field(s)
- Auditing (Accounting)
- Management Control
- Management Theory
Record 2, Main entry term, English
- review standards
1, record 2, English, review%20standards
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
Review engagement standards that describe planning and supervision of a review engagement, knowledge of the business and assessment of the plausibility of the information being reported on. 2, record 2, English, - review%20standards
Record 2, Key term(s)
- review standard
Record 2, French
Record 2, Domaine(s)
- Vérification (Comptabilité)
- Contrôle de gestion
- Théories de la gestion
Record 2, Main entry term, French
- normes d'examen
1, record 2, French, normes%20d%27examen
correct, feminine noun, Canada, France
Record 2, Abbreviations, French
Record 2, Synonyms, French
- normes d'examen limité 1, record 2, French, normes%20d%27examen%20limit%C3%A9
correct, feminine noun, Belgium, France
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Normes régissant les missions d'examen (limité). Ces normes portent notamment sur l'organisation et l'exécution du travail, l'encadrement du personnel, la connaissance des affaires du client et les procédés d'examen (ou contrôles). 1, record 2, French, - normes%20d%27examen
Record 2, Key term(s)
- norme d'examen
- norme d'examen limité
Record 2, Spanish
Record 2, Textual support, Spanish
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