TERMIUM Plus®

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auditor's comment [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2013-02-15

English

Subject field(s)
  • Auditing (Accounting)
CONT

The alteration of the control framework implicit in the conversion of any system requires that the auditor participate in a review and evaluation of the proposed controls prior to conversion. This participation should be sufficiently early in the development of the system that the auditor's comments can be acted upon so as to avoid costly adjustments to the system after implementation.

French

Domaine(s)
  • Vérification (Comptabilité)
OBS

observation de l'auditeur : le Bureau de la traduction du gouvernement du Canada recommande l’usage du terme «auditeur» comme équivalent de l’anglais «auditor» dans le domaine de la comptabilité (REC-13/2013-02).

Spanish

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