TERMIUM Plus®

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RISK UNDERRELIANCE INTERNAL CONTROL [1 record]

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Record 1 2010-08-20

English

Subject field(s)
  • Special-Language Phraseology
  • Auditing (Accounting)
  • Financial and Budgetary Management
DEF

... the possibility that the sample results will cause the auditors not to rely enough on the control procedure and, therefore, assess control risk at too high a level.

French

Domaine(s)
  • Phraséologie des langues de spécialité
  • Vérification (Comptabilité)
  • Gestion budgétaire et financière
DEF

Risque que l'auditeur ne s'appuie pas suffisamment sur les contrôles internes alors qu'en réalité, ceux-ci permettent de prévenir et de détecter les inexactitudes ou anomalies importantes dans les assertions que contiennent les états financiers.

Spanish

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