TERMIUM Plus®

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

MANAGEABLE AUDIT UNIT [1 record]

Record 1 2013-02-21

English

Subject field(s)
  • Auditing (Accounting)
DEF

A grouping of audit universe elements which meets the test of significance (i.e. if subjected to audit, the resulting report will satisfy reporting requirements, at some level) and are of a size and scope such that they are logistically manageable within the framework of an audit assignment.

French

Domaine(s)
  • Vérification (Comptabilité)
OBS

unité d'audit de base : 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

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