TERMIUM Plus®

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

ATTENDANCE PHYSICAL INVENTORY COUNTING [1 record]

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Alphabetical list of terms

Record 1 2008-12-04

English

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

Attendance at Physical Inventory Counting. The attendance at such physical inventory counting will enable the auditor to inspect the inventory, to observe compliance with the operation of management's procedures for recording and controlling the results of the count and to provide evidence as to the reliability of management's procedures.

French

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

Surveillance et contrôle exercés par l'auditeur durant le dénombrement des stocks, de manière à pouvoir juger de la quantité et de l'état des marchandises, produits et matières constituant ces stocks.

Key term(s)
  • présence à l'inventaire

Spanish

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