TERMIUM Plus®

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PROCEDE CONTROLE ALTERNATIF [1 record]

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Filter results by subject field

Alphabetical list of terms

Record 1 2024-06-30

English

Subject field(s)
  • Auditing (Accounting)
CONT

Alternative procedures are those additional audit tests used when the original set of planned audit procedures cannot be performed or prove to be ineffective. After alternative procedures have been performed, the auditor must determine whether sufficient additional audit evidence has been collected.

French

Domaine(s)
  • Vérification (Comptabilité)
DEF

Contrôle que le professionnel comptable peut choisir de mettre en œuvre à la place d'un autre afin de réaliser les objectifs de sa mission, notamment lorsqu'il se voit dans l'impossibilité de mettre en œuvre le contrôle initialement prévu.

Spanish

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