TERMIUM Plus®

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LEVEL AUDIT ASSURANCE [1 record]

Record 1 2024-09-26

English

Subject field(s)
  • Auditing (Accounting)
CONT

Audit assurance is the direct complement to acceptable audit risk. For example, if acceptable audit risk is 5%, the level of audit assurance would be (1 – 5%) = 95%. Therefore, the auditor gains 95% total assurance that the financial statements are free of material misstatement.

French

Domaine(s)
  • Vérification (Comptabilité)
DEF

Niveau d'assurance que procure un audit quant à l'absence d'inexactitudes ou d'anomalies importantes dans les informations ou autres éléments faisant l'objet de la mission.

OBS

assurance procurée par une vérification : Le terme «vérification» a été en usage dans les normes canadiennes jusqu'en décembre 2010, date à laquelle un consensus international a entériné l'emploi de la désignation «audit».

OBS

assurance procurée par un audit : 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). .

Spanish

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