TERMIUM Plus®

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

sufficiency of audit evidence [1 record]

Record 1 1999-05-12

English

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

The quantity of audit evidence obtained in a particular situation.

OBS

Compare with "appropriateness of (audit) evidence".

French

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

[...] quantité de documents comptables et autres éléments justificatifs que le professionnel comptable doit recueillir pour atteindre l'objectif qu'il s'est fixé, eu égard à la qualité des renseignements dont il dispose.

OBS

Le professionnel comptable n'examine habituellement pas tous les renseignements disponibles, mais tire ses conclusions sur un ensemble de données en n'en étudiant qu'une partie.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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