TERMIUM Plus®

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

confiance accordée aux contrôles internes [1 record]

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Alphabetical list of terms

Record 1 2007-05-01

English

Subject field(s)
  • Auditing (Accounting)

French

Domaine(s)
  • Vérification (Comptabilité)
DEF

Assurance que les contrôles internes procurent à l'auditeur que les opérations sont correctement enregistrées dans les comptes et que l'on n'a pas omis d'enregistrer des opérations dont le montant est important, ce qui permet de réduire l'étendue des tests de corroboration ou d'en modifier la nature et le calendrier d'application, sans déroger à l'obligation de réunir suffisamment d'éléments probants pour pouvoir étayer convenablement le rapport auquel aboutira la mission.

Spanish

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