TERMIUM Plus^®

Fiche 1,  Justifications,  Anglais

Record number: 1, Textual support number: 1 CONT

Generally accepted auditing standards require that a sufficient understanding of internal control structure be obtained to plan the audit and that, when control risk is assessed below maximum, sufficient audit evidence be obtained through tests of control to support that assessment. They also require that sufficient appropriate audit evidence be obtained to afford a reasonable basis of support for the content of the report.  3, fiche 1, Anglais, - appropriate%20evidence

Fiche 1,  Justifications,  Français

Record number: 1, Textual support number: 1 DEF

En audit, éléments probants qui sont à la fois pertinents et fiables.  1, fiche 1, Français, - %C3%A9l%C3%A9ments%20probants%20ad%C3%A9quats

Record number: 1, Textual support number: 1 OBS

éléments probants adéquats; éléments probants appropriés : termes habituellement utilisés au pluriel.  2, fiche 1, Français, - %C3%A9l%C3%A9ments%20probants%20ad%C3%A9quats

Fiche 1,  Justifications,  Espagnol