TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
CONTROL ASSURANCE [2 records]
Record 1 - internal organization data 1998-03-25
Record 1, English
Record 1, Subject field(s)
- Corporate Management (General)
- Auditing (Accounting)
Record 1, Main entry term, English
- control assurance
1, record 1, English, control%20assurance
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The assurance (to be obtained from the auditor's compliance procedures) that an error which could be material when aggregated with errors in other components will be detected on a timely basis by the internal controls in place. 2, record 1, English, - control%20assurance
Record number: 1, Textual support number: 1 OBS
Compare to "inherent assurance" and "substantive assurance". 3, record 1, English, - control%20assurance
Record 1, French
Record 1, Domaine(s)
- Gestion de l'entreprise (Généralités)
- Vérification (Comptabilité)
Record 1, Main entry term, French
- assurance découlant des contrôles
1, record 1, French, assurance%20d%C3%A9coulant%20des%20contr%C3%B4les
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Degré de fiabilité que le professionnel comptable, attribue aux contrôles internes en vigueur dans l'entité dont il vérifie (audite, révise) les comptes, après avoir étudié et évalué méthodiquement les contrôles clés, notamment au moyen de procédés (ou contrôles) de conformité. 1, record 1, French, - assurance%20d%C3%A9coulant%20des%20contr%C3%B4les
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1993-01-08
Record 2, English
Record 2, Subject field(s)
- Auditing (Accounting)
- Labour Relations
Record 2, Main entry term, English
- control assurance
1, record 2, English, control%20assurance
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The assurance (to be obtained from the auditor's compliance procédures) that an error which could be material when aggregated with errors in other components will be detected on a timely basis by the internal controls in place. 1, record 2, English, - control%20assurance
Record 2, French
Record 2, Domaine(s)
- Vérification (Comptabilité)
- Relations du travail
Record 2, Main entry term, French
- certitude de contrôle
1, record 2, French, certitude%20de%20contr%C3%B4le
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- certitude fournie par les contrôles 1, record 2, French, certitude%20fournie%20par%20les%20contr%C3%B4les
correct, feminine noun
- certitude liée au contrôle 1, record 2, French, certitude%20li%C3%A9e%20au%20contr%C3%B4le
correct, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Certitude (que le vérificateur doit acquérir au moyen des procédés de conformité) qu'une erreur pouvant être importante, lorsque combinée aux erreurs présentes dans les autres éléments, sera décelée en temps opportun par les contrôles internes en place. 1, record 2, French, - certitude%20de%20contr%C3%B4le
Record 2, Spanish
Record 2, Textual support, Spanish
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