TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
APPROPRIATE AUDIT EVIDENCE [1 record]
Record 1 - internal organization data 2006-10-05
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
Record 1, Main entry term, English
- appropriate evidence
1, record 1, English, appropriate%20evidence
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- appropriate audit evidence 2, record 1, English, appropriate%20audit%20evidence
correct
- competent evidence 1, record 1, English, competent%20evidence
correct, United States
- competent evidential matter 1, record 1, English, competent%20evidential%20matter
correct, United States
Record 1, Textual support, English
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, record 1, English, - appropriate%20evidence
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
Record 1, Main entry term, French
- éléments probants adéquats
1, record 1, French, %C3%A9l%C3%A9ments%20probants%20ad%C3%A9quats
correct, masculine noun, plural
Record 1, Abbreviations, French
Record 1, Synonyms, French
- éléments probants appropriés 1, record 1, French, %C3%A9l%C3%A9ments%20probants%20appropri%C3%A9s
correct, masculine noun, plural
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
En audit, éléments probants qui sont à la fois pertinents et fiables. 1, record 1, French, - %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, record 1, French, - %C3%A9l%C3%A9ments%20probants%20ad%C3%A9quats
Record 1, Key term(s)
- élément probant approprié
- élément probant adéquat
Record 1, Spanish
Record 1, Textual support, Spanish
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