TERMIUM Plus®

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CONTINUITY ASSERTION [1 record]

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Record 1 1998-04-30

English

Subject field(s)
  • Auditing (Accounting)

French

Domaine(s)
  • Vérification (Comptabilité)
DEF

L'une des assertions à l'égard du contrôle interne, dont le vérificateur (auditeur, réviseur) cherche à confirmer la validité, à savoir que le contrôle interne en place dans l'entité faisant l'objet de la mission a fonctionné efficacement, sans interruption, pendant toute la période pour laquelle le vérificateur a l'intention de s'appuyer sur le contrôle interne.

Spanish

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