TERMIUM Plus®

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

appropriateness of evidence [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2006-09-08

English

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

The measure of the quality of audit evidence obtained.

French

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

En audit, valeur probante des documents comptables et autres éléments justificatifs que l'auditeur a pu obtenir au sujet d'un élément d'information particulier.

OBS

La qualité des éléments probants est fonction de leur pertinence et de leur fiabilité. Pour être pertinents, les éléments probants doivent aider le professionnel à atteindre l'objectif qu'il s'est fixé. La fiabilité des éléments probants varie selon leur nature (documentaire, orale ou visuelle) et leur source (le professionnel, l'entité ou des tiers).

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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