TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
SUBSTANTIVE WORK [1 record]
Record 1 - internal organization data 2017-01-10
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
- Government Accounting
Record 1, Main entry term, English
- substantive procedure
1, record 1, English, substantive%20procedure
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- substantive testing 2, record 1, English, substantive%20testing
correct
- substantive test 2, record 1, English, substantive%20test
correct
- substantive audit work 3, record 1, English, substantive%20audit%20work
correct
- substantive work 3, record 1, English, substantive%20work
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A procedure used by the auditor to obtain evidence on the validity of the data produced by systems underlying the preparation of financial information. 3, record 1, English, - substantive%20procedure
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité publique
Record 1, Main entry term, French
- procédé de corroboration
1, record 1, French, proc%C3%A9d%C3%A9%20de%20corroboration
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- contrôle de validation 2, record 1, French, contr%C3%B4le%20de%20validation
correct, masculine noun
- test de corroboration 2, record 1, French, test%20de%20corroboration
correct, masculine noun
- travail de corroboration 3, record 1, French, travail%20de%20corroboration
correct, masculine noun
- corroboration 3, record 1, French, corroboration
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Procédé mis en œuvre par le vérificateur pour s'assurer de la validité des données produites par les systèmes qui sous-tendent la préparation de l'information financière. 3, record 1, French, - proc%C3%A9d%C3%A9%20de%20corroboration
Record number: 1, Textual support number: 1 OBS
Les procédés de corroboration comprennent notamment l'analyse de l'information financière et l'examen détaillé d'opérations et de soldes présélectionnés. La nature, l'étendue et le calendrier d'application des procédés de corroboration peuvent varier selon les résultats de l'évaluation que le vérificateur (auditeur, réviseur) a faite du système comptable et la mesure dans laquelle il s'appuie sur les contrôles internes. 2, record 1, French, - proc%C3%A9d%C3%A9%20de%20corroboration
Record 1, Spanish
Record 1, Textual support, Spanish
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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
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