TERMIUM Plus®

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GENERAL OFFICE PROCEDURE [1 record]

Record 1 1993-05-03

English

Subject field(s)
  • Auditing (Accounting)
  • Government Accounting
DEF

A generally recognized substantive audit procedure which encompasses the study and evaluation of significant ratios and trends and the investigation of unusual fluctuations and questionable items.

OBS

At the Office of the Auditor General of Canada, there are five types of analytical reviews :general review for reasonableness, comparative analysis, predictive analysis, statistical analysis and overall verification procedure.

French

Domaine(s)
  • Vérification (Comptabilité)
  • Comptabilité publique
DEF

Méthode de vérification de corroboration généralement reconnue qui recouvre l'étude et l'évaluation des tendances et ratios importants et l'analyse des fluctuations exceptionnelles et des éléments douteux.

OBS

Au Bureau du vérificateur général du Canada, il existe cinq catégories d'examens analytiques : l'examen général de la vraisemblance, l'analyse comparative, l'analyse prévisionnelle, l'analyse statistique et le procédé de vérification globale.

Spanish

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