TERMIUM Plus®

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

INHERENT INSURANCE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1999-01-29

English

Subject field(s)
  • Auditing (Accounting)
OBS

Compare to «control assurance» and «substantive assurance».

Key term(s)
  • inherent insurance

French

Domaine(s)
  • Vérification (Comptabilité)
DEF

Niveau d'assurance que le vérificateur (auditeur, réviseur) détermine à partir de facteurs inhérents à chaque élément des états financiers (ou comptes) ou autres informations financières à vérifier, en considérant la nature de l'élément, l'expérience antérieure, le degré d'utilisation d'estimation, la situation financière de l'entité et la conjoncture de l'économie et du secteur d'activité.

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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