TERMIUM Plus®

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

PRINCIPALES SOURCES ELEMENTS PROBANTS [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2017-02-09

English

Subject field(s)
  • Auditing (Accounting)
OBS

primary sources of audit evidence; primary sources of evidence: terms usually used in the plural.

Key term(s)
  • primary source of audit evidence
  • primary source of evidence

French

Domaine(s)
  • Vérification (Comptabilité)
DEF

Combinaison de contrôles générateurs d'éléments probants que l'auditeur devrait mettre en œuvre pour acquérir le niveau d'assurance requis de la manière la plus efficace.

OBS

sources premières d'éléments probants; principales sources d'éléments probants : termes habituellement utilisés au pluriel.

Key term(s)
  • source première d'éléments probants
  • principale source d'éléments probants

Spanish

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