TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
INHERENT ASSURANCE [2 records]
Record 1 - internal organization data 1999-01-29
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
Record 1, Main entry term, English
- inherent assurance
1, record 1, English, inherent%20assurance
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
Compare to «control assurance» and «substantive assurance». 2, record 1, English, - inherent%20assurance
Record 1, Key term(s)
- inherent insurance
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
Record 1, Main entry term, French
- assurance inhérente
1, record 1, French, assurance%20inh%C3%A9rente
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- assurance intrinsèque 1, record 1, French, assurance%20intrins%C3%A8que
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Niveau d'assurance que le vérificateur (auditeur, réviseur) détermine à partir de facteurs inhérents à chaque élément des états financiers (ou comptes) ou autres informations financières à vérifier, en considérant la nature de l'élément, l'expérience antérieure, le degré d'utilisation d'estimation, la situation financière de l'entité et la conjoncture de l'économie et du secteur d'activité. 1, record 1, French, - assurance%20inh%C3%A9rente
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1993-02-09
Record 2, English
Record 2, Subject field(s)
- Auditing (Accounting)
- Government Accounting
Record 2, Main entry term, English
- inherent assurance
1, record 2, English, inherent%20assurance
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The assurance that an error will not occur, given the nature of the population being examined and the preventive internal controls in place. 1, record 2, English, - inherent%20assurance
Record 2, French
Record 2, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité publique
Record 2, Main entry term, French
- certitude inhérente
1, record 2, French, certitude%20inh%C3%A9rente
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- certitude intrinsèque 1, record 2, French, certitude%20intrins%C3%A8que
correct, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Certitude qu'il ne se produira pas d'erreur, étant donné la nature de la population examinée et les contrôles internes préventifs existants. 1, record 2, French, - certitude%20inh%C3%A9rente
Record 2, Spanish
Record 2, Textual support, Spanish
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