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audit adjustment [1 record]

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Alphabetical list of terms

Record 1 2024-08-15

English

Subject field(s)
  • Auditing (Accounting)
CONT

An audit adjustment refers to a change or modification made to a company's financial statements during an audit. These adjustments are made by the external auditor when they discover discrepancies, errors, or misstatements in the financial records of the company.

French

Domaine(s)
  • Vérification (Comptabilité)
OBS

ajustement de vérification : Le terme «vérification» a été en usage dans les normes canadiennes jusqu'en décembre 2010, date à laquelle un consensus international a entériné l'emploi de la désignation «audit».

OBS

ajustement d'audit : Le Bureau de la traduction du gouvernement du Canada recommande l'usage du terme «audit» dans le domaine de la comptabilité (REC-13/2013-02).

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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