TERMIUM Plus®

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

permanent audit file [1 record]

Record 1 2013-02-09

English

Subject field(s)
  • Business and Administrative Documents
  • Auditing (Accounting)
CONT

In the case of recurring audits, some working paper files may be classified as permanent audit files, which are updated currently with information of continuing importance to succeeding audits, as distinct from current audit files, which contain information relating primarily to the audit of a single period.

French

Domaine(s)
  • Écrits commerciaux et administratifs
  • Vérification (Comptabilité)
OBS

dossier d'audit permanent : le Bureau de la traduction du gouvernement du Canada recommande l’usage du terme «audit» comme équivalent de l’anglais «audit» dans le domaine de la comptabilité (REC-13/2013-02).

Spanish

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