TERMIUM Plus®

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APPROPRIATE AUDIT EVIDENCE [1 record]

Record 1 2006-10-05

English

Subject field(s)
  • Auditing (Accounting)
CONT

Generally accepted auditing standards require that a sufficient understanding of internal control structure be obtained to plan the audit and that, when control risk is assessed below maximum, sufficient audit evidence be obtained through tests of control to support that assessment. They also require that sufficient appropriate audit evidence be obtained to afford a reasonable basis of support for the content of the report.

French

Domaine(s)
  • Vérification (Comptabilité)
DEF

En audit, éléments probants qui sont à la fois pertinents et fiables.

OBS

éléments probants adéquats; éléments probants appropriés : termes habituellement utilisés au pluriel.

Key term(s)
  • élément probant approprié
  • élément probant adéquat

Spanish

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