TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
AUDIT APPROACH [1 record]
Record 1 - internal organization data 2013-02-10
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
- Government Accounting
Record 1, Main entry term, English
- audit approach
1, record 1, English, audit%20approach
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- audit plan 2, record 1, English, audit%20plan
correct
- audit strategy 3, record 1, English, audit%20strategy
correct
- auditor's approach 2, record 1, English, auditor%27s%20approach
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
The audit approach refers, in broad terms, to the manner in which auditors plan to gather and evaluate the evidence relating to the completeness, validity and accuracy of each material financial statement item during the final three audit stages. 4, record 1, English, - audit%20approach
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité publique
Record 1, Main entry term, French
- stratégie d'audit
1, record 1, French, strat%C3%A9gie%20d%27audit
correct, see observation, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- plan d'audit 1, record 1, French, plan%20d%27audit
correct, see observation, masculine noun
- approche d'audit 1, record 1, French, approche%20d%27audit
correct, see observation, feminine noun
- stratégie de vérification 1, record 1, French, strat%C3%A9gie%20de%20v%C3%A9rification
correct, feminine noun, Canada
- stratégie du vérificateur 2, record 1, French, strat%C3%A9gie%20du%20v%C3%A9rificateur
correct, feminine noun, Canada
- plan de vérification 1, record 1, French, plan%20de%20v%C3%A9rification
correct, masculine noun, Canada
- stratégie de révision 1, record 1, French, strat%C3%A9gie%20de%20r%C3%A9vision
correct, feminine noun, Belgium
- plan de révision 1, record 1, French, plan%20de%20r%C3%A9vision
correct, masculine noun, Belgium
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Orientation prise par l'auditeur dans son plan de mission en décidant d'effectuer des tests des contrôles internes (stratégie mixte) ou de ne pas le faire (stratégie de corroboration). 1, record 1, French, - strat%C3%A9gie%20d%27audit
Record number: 1, Textual support number: 1 OBS
Selon la stratégie adoptée, l'auditeur détermine la nature, l'étendue et le calendrier d'application des contrôles requis. 1, record 1, French, - strat%C3%A9gie%20d%27audit
Record number: 1, Textual support number: 2 OBS
stratégie d'audit; plan d'audit; approche d'audit : le Bureau de la traduction du gouvernement du Canada recommande l’usage du terme «audit» comme équivalent de l’anglais «audit» dans le domaine de la comptabilité (REC-13/2013-02). 3, record 1, French, - strat%C3%A9gie%20d%27audit
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Verificación (Contabilidad)
- Contabilidad pública
Record 1, Main entry term, Spanish
- enfoque de la auditoría
1, record 1, Spanish, enfoque%20de%20la%20auditor%C3%ADa
masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- enfoque del control 1, record 1, Spanish, enfoque%20del%20control
masculine noun
- enfoque de la fiscalización 1, record 1, Spanish, enfoque%20de%20la%20fiscalizaci%C3%B3n
see observation, masculine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 OBS
enfoque de la fiscalización: este término se emplea en el campo de la contabilidad pública. 2, record 1, Spanish, - enfoque%20de%20la%20auditor%C3%ADa
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