TERMIUM Plus®

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LETTRE CONTROLE INTERNE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1997-02-19

English

Subject field(s)
  • Auditing (Accounting)
DEF

A written communication from a public accountant, usually to client management, containing comments on internal control arising from observations made during the performance of the engagement.

French

Domaine(s)
  • Vérification (Comptabilité)
DEF

Lettre adressée par le vérificateur (auditeur, réviseur) habituellement à la direction de l'entité cliente pour lui faire part des lacunes constatées dans le contrôle interne lors de l'exécution de sa mission.

Spanish

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