- partnership, of, auditors
- société f de personnes composée de vérificateurs
English-French legislative terms. 2015.
English-French legislative terms. 2015.
partnership — An unincorporated business entity in which two or more individuals (known as partners) agree to share the *risks and *rewards of an activity. Unlike a *corporation, a partnership does not have a separate legal personality partners essentially act … Auditor's dictionary
Big Four auditors — The Big 4, sometimes written as the Big Four, are the four largest international accountancy and professional services firms, which handle the vast majority of audits for publicly traded companies as well as many private companies. The Big Four… … Wikipedia
Humanitarian Accountability Partnership International — ] ] , published by HAP International reviews the progress made over 2007 towards strengthening norms and practices in the humanitarian sector. Also, this year s report details the organisations humanitarian accountability opinion survey , an… … Wikipedia
limited liability — Legal liability that does not extend beyond the size of an individual’s investment in a Corporation or *partnership. A *stockholder does not suffer liability for a corporation’s debts beyond an amount invested in a corporation, while a *limited… … Auditor's dictionary
limited partner — A member of a *partnership who enjoys *limited liability in line with an amount of *capital invested in the partnership … Auditor's dictionary
board of directors — A group of *directors with ultimate responsibility for the *stewardship of an organization. Boards of directors have been described as inescapably, the centre of the (corporate) governance system (Cadbury, 2002, 33). Boards exercise their… … Auditor's dictionary
corporation — An organization recognized as a legal entity separate from its owners. Corporations are characterized by the *limited liability of their investors. Large, modern corporations are typically run by professional managers who act as *agents on behalf … Auditor's dictionary
entity — A separately identifiable economic unit that can be subjected to auditing. An entity in this sense does not necessarily have a separate legal identity: it can refer to a *corporation, *partnership, or *public sector body, or to an activity or… … Auditor's dictionary
Journal of Accounting Research — A U.S. scholarly accounting journal. Established in 1963, the journal is published in five issues a year by the Institute of Professional Accounting at the University of Chicago, in partnership with Blackwell Publishers. It is available in print… … Auditor's dictionary
Association of Chartered Certified Accountants — Infobox Company company name = The Association of Chartered Certified Accountants (ACCA) company company type = British chartered accountancy body foundation = flagicon|UK [England, UK] (1904) company slogan = ACCA Accountancy s uncommon… … Wikipedia
Economic Affairs — ▪ 2006 Introduction In 2005 rising U.S. deficits, tight monetary policies, and higher oil prices triggered by hurricane damage in the Gulf of Mexico were moderating influences on the world economy and on U.S. stock markets, but some other… … Universalium