TERMIUM Plus®

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YEAR-END AUDIT [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1993-02-09

English

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

A category of analytical review that involves a high-level comparison of current information with that of previous periods, using budgets or statistics available for the entity.

OBS

This review(sometimes called "eyeballing") is conducted both at the preliminary planning stage of the audit and at the year-end overall review.

French

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

Catégorie d'examen analytique comportant des comparaisons à un niveau de regroupement très élevé entre l'information de l'exercice courant et celle des exercices antérieurs, des budgets ou des statistiques fournies par l'entité.

OBS

Cet examen (appelé parfois «examen empirique») est effectué au début de la planification de la vérification et dans le cadre de l'examen général de fin d'exercice.

Spanish

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