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Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

... when auditing the financial statements of a convenience store, [the auditor] may evaluate that [the less complex entity] has effectively designed and implemented controls over its automated point-of-sale receipts process and its process to reconcile sales receipts to recorded bank deposits.  2, record 1, English, - reconcile

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Comparer des documents pour expliquer les divergences entre des données provenant de sources différentes.  2, record 1, French, - rapprocher

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

An auditing technique consisting of an enquiry, usually written, to corroborate information contained in the accounting records; for example, correspondence with a third party, such as a customer, creditor or bank. The confirmation is known as positive if the third party is requested to reply in any event, and as negative if a reply is requested only in the case of disagreement.  3, record 2, English, - confirmation

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Technique de contrôle consistant, pour le professionnel comptable, à demander à l'entité cliente d'adresser des demandes de renseignements à un ou plusieurs tiers (banque, clients, fournisseurs, etc.), habituellement par écrit, en vue de leur faire valider certaines données contenues dans les documents ou dans les comptes.  1, record 2, French, - confirmation

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  French

Record 3,  Textual support,  Spanish