TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

COMBINATION PROCEDURES [1 record]

Record 1 2024-09-26

English

Subject field(s)
  • Auditing (Accounting)
CONT

The practitioner chooses a combination of procedures to obtain reasonable assurance or limited assurance, as appropriate.

OBS

[For example:] inspection; observation; confirmation; recalculation; reperformance; analytical procedures; and inquiry.

French

Domaine(s)
  • Vérification (Comptabilité)
CONT

Le professionnel en exercice choisit une combinaison de procédures pour obtenir une assurance raisonnable ou limitée, selon le cas.

OBS

[Par exemple :] l'inspection; l'observation; la demande de confirmation; le contrôle arithmétique; la réexécution; les procédures analytiques; la demande d'informations.

Spanish

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