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ANALYTICAL AUDIT [1 record]

Record 1 2013-02-21

English

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

A type of audit used for studying and assessing the significant systems and controls in the audited entity.

French

Domaine(s)
  • Vérification (Comptabilité)
  • Comptabilité publique
  • Contrôle de gestion
DEF

Technique dont l'objet est d'évaluer l'efficacité des systèmes comptables et des mesures de contrôle interne d'une entité au moyen de graphiques d'acheminement et de sondages approfondis portant sur un nombre limité d'opérations.

OBS

audit analytique : 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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