TERMIUM Plus®

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PROCEDURAL AUDIT [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2013-02-21

English

Subject field(s)
  • Auditing (Accounting)
DEF

The critical examination by an external auditor of internal controls and other procedures employed within an organization, (a) looking to recommendations for their improvement whether by simplification, elaboration, or readaptation, or (b) as a regular feature of a periodic examination.

French

Domaine(s)
  • Vérification (Comptabilité)
DEF

Étude des contrôles et des pratiques en vigueur dans une entreprise en vue de s'assurer de leur efficacité et de la validité des données produites.

OBS

audit des procédés et méthodes : Le Bureau de la traduction du gouvernement du Canada recommande l’usage du terme «audit» comme équivalent de l’anglais «audit» dans le domaine de la comptabilité (REC-13/2013-02).

Spanish

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