TERMIUM Plus®
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PROCEDURE REMPLACEMENT [2 records]
Record 1 - internal organization data 2024-06-30
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
Record 1, Main entry term, English
- alternative procedure
1, record 1, English, alternative%20procedure
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- alternative audit procedure 2, record 1, English, alternative%20audit%20procedure
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 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. 3, record 1, English, - alternative%20procedure
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
Record 1, Main entry term, French
- procédure de remplacement
1, record 1, French, proc%C3%A9dure%20de%20remplacement
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- contrôle de remplacement 2, record 1, French, contr%C3%B4le%20de%20remplacement
correct, masculine noun
- contrôle de rechange 3, record 1, French, contr%C3%B4le%20de%20rechange
correct, masculine noun
- procédé de contrôle alternatif 3, record 1, French, proc%C3%A9d%C3%A9%20de%20contr%C3%B4le%20alternatif
correct, masculine noun, Belgium
Record 1, Textual support, French
Record number: 1, Textual support number: 1 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. 3, record 1, French, - proc%C3%A9dure%20de%20remplacement
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2014-04-14
Record 2, English
Record 2, Subject field(s)
- Soccer (Europe: Football)
Record 2, Main entry term, English
- substitution procedure
1, record 2, English, substitution%20procedure
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, French
Record 2, Domaine(s)
- Soccer (Europe : football)
Record 2, Main entry term, French
- procédure de remplacement
1, record 2, French, proc%C3%A9dure%20de%20remplacement
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Fútbol
Record 2, Main entry term, Spanish
- procedimiento de sustitución
1, record 2, Spanish, procedimiento%20de%20sustituci%C3%B3n
correct, masculine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
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© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
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