TERMIUM Plus®

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

AUDIT EVIDENCE MIX [1 record]

Record 1 2017-02-08

English

Subject field(s)
  • Auditing (Accounting)
CONT

The evidence mix determined in the planning stage could be changed as the situation warrants.

French

Domaine(s)
  • Vérification (Comptabilité)
DEF

Dans le cadre de la stratégie d'audit, choix de la proportion relative des divers types de contrôles ou tests (tests visant à l'acquisition de la compréhension du contrôle interne, tests des contrôles internes, examen analytique, tests de corroboration sur les opérations et tests sur les soldes des comptes) que l'auditeur compte mettre en œuvre afin de recueillir les éléments probants qui étaieront la validité de ses conclusions.

Spanish

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