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Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

Audit system in which the major parts of the accounts of a company or organization are not all examined in depth each year, but receive special attention in turn in successive years. The span of time, usually about three years, over which all the major parts are covered is the audit cycle. Auditors usually avoid making their examinations too regular when operating auditing by rotation in order that their visits to sections of the organization should not become too predictable.  1, record 1, English, - auditing%20by%20rotation

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 OBS

audit par rotation : Le Bureau de la traduction du gouvernement du Canada recommande l’usage du terme «audit» dans le domaine de la comptabilité (REC-13/2013-02).  1, record 1, French, - audit%20par%20rotation

Record 1,  Textual support,  Spanish