TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
ASSURANCE PROCUREE VERIFICATION [1 record]
Record 1 - internal organization data 2024-09-26
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
Record 1, Main entry term, English
- audit assurance
1, record 1, English, audit%20assurance
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- level of audit assurance 1, record 1, English, level%20of%20audit%20assurance
correct
- degree of audit assurance 2, record 1, English, degree%20of%20audit%20assurance
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Audit assurance is the direct complement to acceptable audit risk. For example, if acceptable audit risk is 5%, the level of audit assurance would be (1 – 5%) = 95%. Therefore, the auditor gains 95% total assurance that the financial statements are free of material misstatement. 3, record 1, English, - audit%20assurance
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
Record 1, Main entry term, French
- assurance procurée par un audit
1, record 1, French, assurance%20procur%C3%A9e%20par%20un%20audit
correct, see observation, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- assurance procurée par une vérification 1, record 1, French, assurance%20procur%C3%A9e%20par%20une%20v%C3%A9rification
former designation, correct, see observation, feminine noun, Canada
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Niveau d'assurance que procure un audit quant à l'absence d'inexactitudes ou d'anomalies importantes dans les informations ou autres éléments faisant l'objet de la mission. 1, record 1, French, - assurance%20procur%C3%A9e%20par%20un%20audit
Record number: 1, Textual support number: 1 OBS
assurance procurée par une 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». 2, record 1, French, - assurance%20procur%C3%A9e%20par%20un%20audit
Record number: 1, Textual support number: 2 OBS
assurance procurée par un 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). . 2, record 1, French, - assurance%20procur%C3%A9e%20par%20un%20audit
Record 1, Spanish
Record 1, Textual support, Spanish
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