TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

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Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2013-02-21

English

Subject field(s)
  • Auditing (Accounting)
  • Government Accounting
DEF

The assurance to be obtained from audit procedures that the errors in the financial statements will not aggregate to more than materiality.

French

Domaine(s)
  • Vérification (Comptabilité)
  • Comptabilité publique
DEF

Certitude que [l'auditeur] doit acquérir, selon laquelle l'ensemble des erreurs dans les états financiers ne dépassera pas le seuil de tolérance (importance relative).

OBS

certitude globale d'audit : Le Bureau de la traduction du gouvernement du Canada recommande l’usage du terme «audit» comme équivalent de l’anglais «audit» dans le domaine de la comptabilité (REC-13/2013-02).

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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