TERMIUM Plus®

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

DECLARACAO AUDITOR [1 record]

Record 1 2018-10-18

English

Subject field(s)
  • Auditing (Accounting)
DEF

Verifiable information, records or statements of fact.

OBS

audit evidence: designation and definition standardized by ISO.

French

Domaine(s)
  • Vérification (Comptabilité)
DEF

Information, enregistrement ou déclaration de faits vérifiables.

OBS

preuve d'audit : désignation et définition normalisées par l'ISO.

Spanish

Campo(s) temático(s)
  • Verificación (Contabilidad)
DEF

Información, registros o declaraciones de hechos verificables.

OBS

Puede ser cualitativa o cuantitativa. Se basa en entrevistas, examen de documentos, observación de actividades y condiciones, resultados de medidas o ensayos existentes u otros medios dentro del alcance de la auditoría.

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