TERMIUM Plus^®

Fiche 1,  Justifications,  Anglais

Record number: 1, Textual support number: 1 CONT

In a review engagement, the practitioner obtains an understanding of accounting systems and accounting records, such as the entity's policies and procedures for : recording, classifying, and summarizing transactions; accumulating information for inclusion and disclosure in the financial statements. There is no requirement... to evaluate the design and implementation of relevant controls or, where applicable, to test the operating effectiveness of controls.  2, fiche 1, Anglais, - review%20engagement

Fiche 1,  Justifications,  Français

Record number: 1, Textual support number: 1 CONT

Dans le cadre d'une mission d'examen, le professionnel en exercice acquiert une compréhension des systèmes et documents comptables, notamment les politiques et procédures suivies par l'entité pour : enregistrer, classer et synthétiser les opérations; cumuler les informations en vue de leur inclusion dans les états financiers et les notes annexes. [...] il n'est pas nécessaire d'évaluer la conception et la mise en place des contrôles pertinents ni, le cas échéant, de tester l'efficacité de leur fonctionnement.  3, fiche 1, Français, - mission%20d%27examen

Fiche 1,  Justifications,  Espagnol

Fiche 2,  Justifications,  Anglais

Record number: 2, Textual support number: 1 CONT

The weight and balance engineer develops current and forecast weight, balance and mass properties data; participates in defining weight, balance and mass properties related design requirements; participates in developing customer specification commitments; provides routine guidance on weight related issues to manufacturing and engineering; coordinates and collaborates with subcontracted services and vendors of various systems; supports individual design team weight control efforts; estimates, calculates, measures, and verifies weight of components, assemblies, and aircraft; participates in developing and maintaining weight and balance properties accounting systems; generates weight and balance reports; participates in developing and implementing new processes and tools.  2, fiche 2, Anglais, - weight%20and%20balance%20engineer

Fiche 2,  Justifications,  Français

Fiche 2,  Justifications,  Espagnol

Fiche 3,  Justifications,  Anglais

Record number: 3, Textual support number: 1 DEF

The profession of the public accountant; specifically, the offering to the public of independent professional accounting skills consisting principally of the design and installation of financial and cost systems of accounting, audits, investigations, reports(certificates) based on audits, advice on management structure and financial policies, and income-tax service.  2, fiche 3, Anglais, - public%20accounting

Record number: 3, Textual support number: 1 OBS

The services of the public accountant are offered to the public generally, as contrasted with the employment of a private accountant on a full-time basis by a single business enterprise.  2, fiche 3, Anglais, - public%20accounting

Fiche 3,  Justifications,  Français

Record number: 3, Textual support number: 1 DEF

Profession exercée par l'expert-comptable.  1, fiche 3, Français, - expertise%20comptable

Record number: 3, Textual support number: 1 OBS

Au Québec, la Loi sur les comptables agréés parle de «comptabilité publique» plutôt que d'«expertise comptable» même si, en fait, le terme «comptabilité publique» est l'équivalent de «government accounting».  1, fiche 3, Français, - expertise%20comptable

Fiche 3,  Justifications,  Espagnol

Fiche 4,  Justifications,  Anglais

Record number: 4, Textual support number: 1 OBS

Transport Canada. This directorate contributes to the department's management agenda through the provision of advice, services and support in the areas of financial analysis and management, financial policy and systems, accounting operations(revenue and expenditure), economic evaluation and cost recovery, asset management, contracting, vehicle fleet management, building management, accommodation, and planning and design.  1, fiche 4, Anglais, - Finance%20and%20Administration%20Directorate

Fiche 4,  Justifications,  Français

Record number: 4, Textual support number: 1 OBS

Transports Canada. Cette direction contribue à la gestion du Ministère en donnant des conseils, des services et un appui dans les domaines suivants : analyse et gestion financières, politiques et systèmes financiers; opérations comptables (recettes et dépenses); évaluation économique et recouvrement des coûts; gestion des biens, octroi de marchés; gestion du parc automobile; gestion de l'immeuble; planification et conception des installations.  1, fiche 4, Français, - Direction%20g%C3%A9n%C3%A9rale%20des%20finances%20et%20de%20l%27administration

Fiche 4,  Justifications,  Espagnol

Fiche 5,  Justifications,  Anglais

Record number: 5, Textual support number: 1 CONT

Financial reporting system-[This includes] identifying the need for accounting and other financial information; designing and maintaining reporting systems, including the format and design of reports; and preparing, distributing and training recipients in the use of financial reports.  3, fiche 5, Anglais, - financial%20reporting%20system

Fiche 5,  Justifications,  Français

Fiche 5,  Justifications,  Espagnol

Fiche 6,  Justifications,  Français

Fiche 6,  Justifications,  Espagnol

Fiche 7,  Justifications,  Anglais

Record number: 7, Textual support number: 1 CONT

Electronic Data System's(EDS) main job, for which General Motors will be paying it around $ billion this year, is to knit all of GM's information-based activities-from management and accounting through inventory control, car design and control of manufacturing-into a unified, global system.  1, fiche 7, Anglais, - information%2Dbased%20activity

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Fiche 7,  Justifications,  Espagnol

Fiche 8,  Justifications,  Anglais

Record number: 8, Textual support number: 1 CONT

A computer auditor should be able to :-perform audit reviews of systems design, development, testing, implementation, and/or operation;-select specific records to be audited;-detect processing errors and discrepancies;-report findings and recommendations;-recommend changes to a system to make it more efficient of effective;-detect any financial wrong doing in financial systems;-review and certify accounting method used;-investigate specific problem areas of a system;-use computer software packages as audit tools;-select and correctly use appropriate audit techniques to fit each audit problem or need. DACAR  1, fiche 8, Anglais, - computer%20auditor

Fiche 8,  Justifications,  Français

Record number: 8, Textual support number: 1 CONT

Important cabinet d'expertise comptable spécialisé en audit et commissariat aux comptes, recherche auditeur informaticien. LE MONDE 13.1.81  1, fiche 8, Français, - auditeur%20informaticien

Fiche 8,  Justifications,  Espagnol