TERMIUM Plus®
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ASSURANCE SUBSTANTIVE PROCEDURES [1 record]
Record 1 - internal organization data 2017-01-06
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
Record 1, Main entry term, English
- substantive assurance
1, record 1, English, substantive%20assurance
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- assurance from substantive procedures 1, record 1, English, assurance%20from%20substantive%20procedures
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
Compare with «control assurance» and «inherent assurance». 2, record 1, English, - substantive%20assurance
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
Record 1, Main entry term, French
- assurance découlant de la corroboration
1, record 1, French, assurance%20d%C3%A9coulant%20de%20la%20corroboration
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- assurance découlant de la validation 1, record 1, French, assurance%20d%C3%A9coulant%20de%20la%20validation
correct, feminine noun
- assurance acquise à l'aide des procédés de corroboration 1, record 1, French, assurance%20acquise%20%C3%A0%20l%27aide%20des%20proc%C3%A9d%C3%A9s%20de%20corroboration
correct, feminine noun
- assurance acquise à l'aide des contrôles de validation 1, record 1, French, assurance%20acquise%20%C3%A0%20l%27aide%20des%20contr%C3%B4les%20de%20validation
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Niveau d'assurance que le vérificateur (auditeur, réviseur) doit acquérir par la mise en œuvre de procédés de corroboration (ou contrôles de validation) plus ou moins étendus selon le niveau d'assurance tiré des autres sources premières d'assurance, soit l'«assurance inhérente» et l'«assurance quant aux contrôles». 1, record 1, French, - assurance%20d%C3%A9coulant%20de%20la%20corroboration
Record 1, Spanish
Record 1, Textual support, Spanish
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