TERMIUM Plus®
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CODE EVIDENCE PROCEDURE [2 records]
Record 1 - internal organization data 2009-08-12
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
Record 1, Main entry term, English
- parallel simulation
1, record 1, English, parallel%20simulation
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- parallel simulation testing 2, record 1, English, parallel%20simulation%20testing
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
... parallel simulation, in which actual client data is processed using a copy of the client's software that has undergone program code analysis by the auditor... and is under the control of the auditor. The data processed on the auditor's copy of the software is compared to the data previously processed by the client to ensure that the processing is identical. This procedure provides evidence as to the effectiveness of design of programmed control procedures as well as aspects of the effectiveness of operation. 3, record 1, English, - parallel%20simulation
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
Record 1, Main entry term, French
- simulation en parallèle
1, record 1, French, simulation%20en%20parall%C3%A8le
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Technique d'audit assistée par ordinateur consistant pour l'auditeur à saisir et à traiter les données de l'entité cliente avec des logiciels d'audit, pour ensuite comparer les résultats obtenus avec ceux produits par le système informatique de l'entité cliente. 1, record 1, French, - simulation%20en%20parall%C3%A8le
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1994-02-26
Record 2, English
Record 2, Subject field(s)
- Titles of Documents and Works
- Penal Law
Record 2, Main entry term, English
- Code of Evidence and Procedure
1, record 2, English, Code%20of%20Evidence%20and%20Procedure
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, French
Record 2, Domaine(s)
- Titres de documents et d'œuvres
- Droit pénal
Record 2, Main entry term, French
- Code de preuve et de procédure
1, record 2, French, Code%20de%20preuve%20et%20de%20proc%C3%A9dure
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record 2, Spanish
Record 2, Textual support, Spanish
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