TERMIUM Plus®

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CARACTERE APPROPRIE ELEMENTS PROBANTS [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2024-07-24

English

Subject field(s)
  • Auditing (Accounting)
  • Government Accounting
DEF

The measure of the quality of audit evidence; that is, its relevance and its reliability in providing support for the conclusions on which the audit opinion is based.

French

Domaine(s)
  • Vérification (Comptabilité)
  • Comptabilité publique
DEF

Dimension qualitative des éléments probants, c'est-à-dire la mesure dans laquelle leur pertinence et leur fiabilité permettent de corroborer les conclusions sur lesquelles est fondée l'opinion de l'auditeur.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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