TERMIUM Plus®

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

PERIOD RELIANCE [1 record]

Record 1 2007-05-01

English

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

A period during which an auditor relies on internal controls for conducting tests.

French

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

Période pour laquelle le professionnel comptable compte s'appuyer sur le contrôle interne, qui coïncide normalement avec la période que couvre l'audit.

Key term(s)
  • période de référence

Spanish

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