TERMIUM Plus®

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

FISCALIZACION POSTERIORI [1 record]

Record 1 2013-02-20

English

Subject field(s)
  • Auditing (Accounting)
DEF

An examination of financial transactions that have been consummated or those in various stages of completion at the end of the accounting period.

French

Domaine(s)
  • Vérification (Comptabilité)
DEF

Examen des transactions financières qui ont été effectuées ou de celles qui sont en cours à la fin d'une période comptable.

OBS

audit a posteriori; audit postérieur; post-audit : Le Bureau de la traduction du gouvernement du Canada recommande l’usage du terme «audit» comme équivalent de l’anglais «audit» dans le domaine de la comptabilité (REC-13/2013-02).

Spanish

Campo(s) temático(s)
  • Verificación (Contabilidad)
Key term(s)
  • control posterior
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