TERMIUM Plus®

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ROTATIONAL AUDIT [1 record]

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Filter results by subject field

Alphabetical list of terms

Record 1 2013-02-21

English

Subject field(s)
  • Auditing (Accounting)

French

Domaine(s)
  • Vérification (Comptabilité)
DEF

Audit effectué le plus souvent dans le cas d'une entité cliente exploitant plusieurs établissements, qui consiste à contrôler les établissements non pas en bloc, mais suivant un calendrier qui est échelonné sur plusieurs exercices en examinant un certain nombre chaque année.

OBS

audit par rotation; audit tournant : 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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