TERMIUM Plus®

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

limited procedure [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2017-02-13

English

Subject field(s)
  • Accounting
CONT

[A review] engagement requires us to perform limited procedures to establish whether anything comes to our attention that would indicate that the financial statements were not in accordance with generally accepted accounting principles. The limited procedures would consist of discussion and inquiry of management and analytical procedures to assess the plausibility of interrelationships between financial statement balances.

OBS

limited procedure: term generally used in the plural.

Key term(s)
  • limited procedures

French

Domaine(s)
  • Comptabilité
DEF

contrôles restreints: Contrôles mis en œuvre par le professionnel comptable, qui ont une portée restreinte compte tenu de la nature de la mission ou des informations ou autres éléments faisant l'objet de la mission.

OBS

contrôle restreint; procédé restreint; contrôle limité; procédé limité : termes habituellement utilisés au pluriel.

Key term(s)
  • contrôles restreints
  • procédés restreints
  • contrôles limités
  • procédés limités

Spanish

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