TERMIUM Plus®

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PROCEDE COMPENSATOIRE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2015-01-07

English

Subject field(s)
  • Auditing (Accounting)
DEF

A substantive auditing procedure used to provide evidence that transactions have not been omitted from the accounting records because of weakness in internal control, e.g., comparing suppliers' statements with accounts payable lists to ensure that goods received have been recorded.

French

Domaine(s)
  • Vérification (Comptabilité)
DEF

Test de corroboration que l'auditeur met en œuvre afin de s'assurer que l'enregistrement de certaines opérations dans les comptes n'a pas été omis en raison de faiblesses du système de contrôle interne.

Spanish

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