TERMIUM Plus®

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

internal evidence [1 record]

Record 1 2008-10-03

English

Subject field(s)
  • Financial Accounting
  • Auditing (Accounting)
CONT

Internal Evidence. Created and used and retained within the client's organization and without its generally going to outside party. Examples: sales invoices duplicate copy, employees' time reports, inventory reports, counterfoils of receipts, purchase requisitions.

French

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

Éléments probants émanant de l'entité cliente, composés de documents ou pièces produits pour usage interne, par exemple les comptes et rapports comptables, et d'autres éléments justificatifs, par exemple les déclarations orales ou écrites faites par la direction et les employés, que l'auditeur recueille et évalue à l'égard des assertions qu'il doit valider.

OBS

Aux fins de l'audit, les éléments probants de source interne ne sont généralement pas considérés comme aussi fiables que les éléments probants de source externe.

Spanish

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