TERMIUM Plus®

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

ATTESTATION STANDARD [1 record]

Record 1 1997-03-24

English

Subject field(s)
  • Auditing (Accounting)
Key term(s)
  • attestation standard

French

Domaine(s)
  • Vérification (Comptabilité)
DEF

Normes régissant les missions d'attestation, en vigueur dans un espace juridique donné, et dont l'existence a été reconnue officiellement par un organisme responsable de l'établissement des normes d'attestation ou par des textes faisant autorité.

OBS

Aux États-Unis, l'"American Institute of Certified Public Accoutants" a la responsabilité de formuler les normes d'attestation appelées "Statements on Standards for Attestation Engagements".

Key term(s)
  • norme d'attestation

Spanish

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