TERMIUM Plus®

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

ELEMENT PROBANT ORAL [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2009-07-09

English

Subject field(s)
  • Auditing (Accounting)
CONT

The reliability of evidence varies according to its source and type. Generally, evidence obtained directly by the auditor is more reliable that information obtained indirectly, and documentary evidence, including photographs and videos, is more reliable than oral evidence.

French

Domaine(s)
  • Vérification (Comptabilité)
DEF

Par opposition au document, renseignement transmis de vive voix et pouvant avoir valeur d'élément probant.

OBS

Aux fins de l'audit, les déclarations orales ne sont généralement pas considérées comme des éléments aussi probants que les documents.

Spanish

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