TERMIUM Plus®

From: Translation Bureau

On social media

Consult the Government of Canada’s terminology data bank.

CONVINCENTE [3 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2010-12-13

English

Subject field(s)
  • Auditing (Accounting)
CONT

The auditor should plan and perform the audit to obtain reasonable, but not absolute, assurance that the client's claim is in compliance with the criteria established by provisions of the funding agreement taken in all material respects. Absolute assurance in auditing is not attainable because of such factors as: the nature of audit evidence which is based on the use of testing and where much of the evidence available to the auditor is persuasive, rather than conclusive; the inherent limitations of internal control; and the characteristics of fraud.

French

Domaine(s)
  • Vérification (Comptabilité)
DEF

Caractère d'un élément probant qui, sans être nécessairement concluant, incite l'auditeur à reconnaître la validité d'une assertion.

OBS

Par exemple, si un contrôle interne particulier demande qu'un membre du personnel vérifie un calcul et appose ses initiales sur le document pour indiquer que le calcul est exact, l'auditeur peut juger nécessaire de contrôler si l'employé s'est bien acquitté de sa tâche. Pour ce faire, il peut demander à l'employé s'il sait que son travail comporte une telle vérification, constater la présence des initiales de l'employé et revérifier le calcul. Toutefois, rien ne prouve que l'employé n'a pas en fait opposé ses initiales sans vérifier le calcul qui se trouvait être exact.

Spanish

Campo(s) temático(s)
  • Verificación (Contabilidad)
Save record 1

Record 2 2004-01-16

English

Subject field(s)
  • Legal System
OBS

for an assertion.

French

Domaine(s)
  • Théorie du droit
OBS

d'une affirmation.

Spanish

Campo(s) temático(s)
  • Régimen jurídico
DEF

Precedentes jurisprudenciales o doctrinarios convincentes o persuasivos para la solución de una cuestión.

Save record 2

Record 3 2003-06-12

English

Subject field(s)
  • Sentencing
CONT

The evidence was inconclusive.

French

Domaine(s)
  • Peines
CONT

Les témoignages étaient inconcluants.

Spanish

Campo(s) temático(s)
  • Penas
Save record 3

Copyright notice for the TERMIUM Plus® data bank

© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

Display options

Change the order of display of the official languages of Canada
Option to display the non-official languages (Spanish or Portuguese)
Display definitions, contexts, etc., on records

Features

GCtranslate (available on the Government of Canada network only)

Use this artificial intelligence prototype to translate Government of Canada content up to and including Protected B. Available to employees of selected departments and agencies only.

Writing tools

The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.

Glossaries and vocabularies

Access Translation Bureau glossaries and vocabularies.

Date Modified: