TERMIUM Plus®

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PROCEDER ECHANTILLONNAGE [1 record]

Record 1 1995-08-08

English

Subject field(s)
  • Auditing (Accounting)
  • Statistics
  • Government Accounting
CONT

The first step in implementing sampling is the completion of a feasibility study to determine the current state of the account verification process. Once it has been determined that sampling is feasible, the key to successful implementation of sampling within a department is the development of a sampling plan. A sampling plan sets out departmental policy and procedure statements and related data gathering and reporting requirements.

French

Domaine(s)
  • Vérification (Comptabilité)
  • Statistique
  • Comptabilité publique
CONT

Avant de procéder à l'échantillonnage, il faut commencer par effectuer une étude de faisabilité afin d'évaluer l'état actuel du processus de vérification des comptes. Après avoir déterminé qu'il est possible de recourir à l'échantillonnage, le ministère doit élaborer un plan d'échantillonnage dans lequel sont exposés sa politique et ses procédures ainsi que ses besoins connexes en matière de collecte de données et de rapports.

Spanish

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