TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
DECLARATION VERBALE [2 records]
Record 1 - internal organization data 2009-07-09
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
Record 1, Main entry term, English
- oral evidence
1, record 1, English, oral%20evidence
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
The reliability of evidence varies according to its source and type. Generally, evidence obtained directly by the auditor is more reliable that information obtained indirectly, and documentary evidence, including photographs and videos, is more reliable than oral evidence. 2, record 1, English, - oral%20evidence
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
Record 1, Main entry term, French
- déclaration orale
1, record 1, French, d%C3%A9claration%20orale
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- déclaration verbale 1, record 1, French, d%C3%A9claration%20verbale
correct, feminine noun
- élément probant verbal 1, record 1, French, %C3%A9l%C3%A9ment%20probant%20verbal
correct, masculine noun
- élément probant oral 2, record 1, French, %C3%A9l%C3%A9ment%20probant%20oral
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Par opposition au document, renseignement transmis de vive voix et pouvant avoir valeur d'élément probant. 1, record 1, French, - d%C3%A9claration%20orale
Record number: 1, Textual support number: 1 OBS
Aux fins de l'audit, les déclarations orales ne sont généralement pas considérées comme des éléments aussi probants que les documents. 1, record 1, French, - d%C3%A9claration%20orale
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1997-06-27
Record 2, English
Record 2, Subject field(s)
- Customs and Excise
Record 2, Main entry term, English
- verbal declaration 1, record 2, English, verbal%20declaration
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record 2, French
Record 2, Domaine(s)
- Douanes et accise
Record 2, Main entry term, French
- déclaration verbale
1, record 2, French, d%C3%A9claration%20verbale
feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
Source : Lexique Douanes et Accise. 1, record 2, French, - d%C3%A9claration%20verbale
Record 2, Spanish
Record 2, Textual support, Spanish
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