TERMIUM Plus®

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COMPREHENSIVE AUDITING [1 record]

Record 1 2013-02-15

English

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

An audit aimed at systematically reviewing and reporting on accountability relationships and on systems and controls used by the entity's management. Comprehensive auditing includes three elements: financial (attest) auditing, compliance auditing and value-for-money auditing.

French

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

[Audit] qui vise à examiner systématiquement les liens hiérarchiques en matière de responsabilités ainsi que les systèmes et contrôles qu'utilise la direction de l'entité.

OBS

[L'audit] intégré comporte trois éléments : [l'audit] comptable (attestation), [l'audit] de la conformité et [l'audit] de l'optimisation des ressources.

OBS

audit intégré : 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

Campo(s) temático(s)
  • Verificación (Contabilidad)
  • Contabilidad pública
OBS

financiera y del uso óptimo de los recursos.

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