TERMIUM Plus®

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AUDIT PERFORMANCE RISK [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2013-02-09

English

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

The risk that the audit will be inappropriately planned, executed or evaluated; for example, the risk of not noting an error or error condition within an audit sample or failing to design a test capable of disclosing a given error condition being sought.

French

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

Le risque que [l'audit] soit mal planifié, exécuté ou évalué, par exemple le risque de ne pas déceler une erreur ou une condition d'erreur à l'intérieur d'un échantillon ou le risque de concevoir un sondage qui ne permet pas de déceler une certaine condition d'erreur que l'on cherche.

OBS

risque lié à l'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).

Spanish

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