TERMIUM Plus®

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

SUBSTANTIVE APPROACH [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2008-06-09

English

Subject field(s)
  • Auditing (Accounting)
DEF

An audit strategy, related to specific financial statement assertions, in which the auditor evaluates control risk at maximum and obtains audit evidence through substantive procedures only.

Key term(s)
  • substantive approach

French

Domaine(s)
  • Vérification (Comptabilité)
DEF

Stratégie de vérification de certaines assertions contenues dans les états financiers selon laquelle le vérificateur évalue le risque de contrôle à un niveau maximum et obtient les éléments probants dont il a besoin au moyen de procédés de corroboration seulement.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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