TERMIUM Plus®

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

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Alphabetical list of terms

Record 1 2008-11-13

English

Subject field(s)
  • Accounting
  • Auditing (Accounting)
DEF

Documents needed for the company recordkeeping that somehow have been handled by outside individuals.

Key term(s)
  • external document

French

Domaine(s)
  • Comptabilité
  • Vérification (Comptabilité)
DEF

Ensemble d'éléments probants composé 1) des documents émanant de tiers et se trouvant en possession de l'entité ou de l'auditeur, par exemple les factures des fournisseurs et les contrats d'assurance, et 2) des documents émanant de l'entité, remis ou expédiés à un tiers et retournés à l'entité, par exemple les chèques payés.

OBS

Aux fins de l'audit, ces documents sont généralement considérés comme des éléments probants plus fiables que les documents internes.

Key term(s)
  • document externe
  • document de source ou d'agrément externe
  • pièce de source ou d'agrément externe

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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