TERMIUM Plus®

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

risk of overreliance on internal control [1 record]

Record 1 2010-08-20

English

Subject field(s)
  • Special-Language Phraseology
  • Auditing (Accounting)
  • Financial and Budgetary Management
DEF

... the possibility that the sample results will cause the auditors to rely too much on a control procedure and, therefore, assess control risk at too low a level.

French

Domaine(s)
  • Phraséologie des langues de spécialité
  • Vérification (Comptabilité)
  • Gestion budgétaire et financière
DEF

Risque que l'auditeur s'appuie sur les contrôles internes alors qu'en réalité, ceux-ci ne permettent pas suffisamment de prévenir et de détecter les inexactitudes ou anomalies importantes dans les assertions que contiennent les états financiers.

Spanish

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