TERMIUM Plus®

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

EXTERNAL CONFIRMATION [1 record]

Record 1 2006-08-22

English

Subject field(s)
  • Auditing (Accounting)
  • Government Accounting
DEF

An auditing technique consisting of an enquiry, usually written, to corroborate information contained in the accounting records; for example, correspondence with a third party, such as a customer, creditor or bank. The confirmation is known as positive if the third party is requested to reply in any event, and as negative if a reply is requested only in the case of disagreement.

French

Domaine(s)
  • Vérification (Comptabilité)
  • Comptabilité publique
DEF

Technique de contrôle consistant, pour le professionnel comptable, à demander à l'entité cliente d'adresser des demandes de renseignements à un ou plusieurs tiers (banque, clients, fournisseurs, etc.), habituellement par écrit, en vue de leur faire valider certaines données contenues dans les documents ou dans les comptes.

Spanish

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