TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
ENFOQUE AUDITORIA [2 records]
Record 1 - internal organization data 2024-08-19
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
Record 1, Main entry term, English
- audit approach
1, record 1, English, audit%20approach
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- audit strategy 2, record 1, English, audit%20strategy
correct
- auditor's approach 3, record 1, English, auditor%27s%20approach
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
An audit approach refers to the overall strategy and methodology that an auditor adopts to conduct an audit effectively and efficiently. It involves the planning, execution, and conclusion of an audit to gather sufficient, appropriate evidence to form an opinion on the financial statements' fairness and compliance with relevant accounting standards. 4, record 1, English, - audit%20approach
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
Record 1, Main entry term, French
- stratégie d'audit
1, record 1, French, strat%C3%A9gie%20d%27audit
correct, see observation, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- approche d'audit 2, record 1, French, approche%20d%27audit
correct, see observation, feminine noun
- stratégie de l'auditeur 3, record 1, French, strat%C3%A9gie%20de%20l%27auditeur
correct, see observation, feminine noun
- stratégie de révision 4, record 1, French, strat%C3%A9gie%20de%20r%C3%A9vision
correct, feminine noun, Belgium
- stratégie de vérification 4, record 1, French, strat%C3%A9gie%20de%20v%C3%A9rification
former designation, correct, see observation, feminine noun, Canada
- stratégie du vérificateur 4, record 1, French, strat%C3%A9gie%20du%20v%C3%A9rificateur
former designation, correct, see observation, feminine noun, Canada
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Orientation prise par l'auditeur dans son plan de mission en décidant d'effectuer des tests des contrôles internes [...] ou de ne pas le faire [...] 4, record 1, French, - strat%C3%A9gie%20d%27audit
Record number: 1, Textual support number: 1 OBS
Selon la stratégie adoptée, l'auditeur détermine la nature, l'étendue et le calendrier d'application des contrôles requis. 4, record 1, French, - strat%C3%A9gie%20d%27audit
Record number: 1, Textual support number: 2 OBS
stratégie de vérification; stratégie du vérificateur : Les termes «vérification» et «vérificateur» ont été en usage dans les normes canadiennes jusqu'en décembre 2010, date à laquelle un consensus international a entériné l'emploi des désignations «audit» et «auditeur». 5, record 1, French, - strat%C3%A9gie%20d%27audit
Record number: 1, Textual support number: 3 OBS
stratégie d'audit; approche d'audit; stratégie de l'auditeur : 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). 5, record 1, French, - strat%C3%A9gie%20d%27audit
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Verificación (Contabilidad)
Record 1, Main entry term, Spanish
- enfoque de la auditoría
1, record 1, Spanish, enfoque%20de%20la%20auditor%C3%ADa
masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- enfoque del control 1, record 1, Spanish, enfoque%20del%20control
masculine noun
- enfoque de la fiscalización 1, record 1, Spanish, enfoque%20de%20la%20fiscalizaci%C3%B3n
see observation, masculine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 OBS
enfoque de la fiscalización: este término se emplea en el campo de la contabilidad pública. 2, record 1, Spanish, - enfoque%20de%20la%20auditor%C3%ADa
Record 2 - internal organization data 2020-08-19
Record 2, English
Record 2, Subject field(s)
- Decision-Making Process
- Risks and Threats (Security)
Record 2, Main entry term, English
- risk assessment approach
1, record 2, English, risk%20assessment%20approach
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
The approach used to assess the risk posed by VOCs [vessels of concern] is a qualitative approach, meaning that we use a series of responses made to questions to assess the risk. Another risk assessment approach is to conduct a quantitative analysis where one generates probabilities and impacts based on statistical information collected. 2, record 2, English, - risk%20assessment%20approach
Record 2, French
Record 2, Domaine(s)
- Processus décisionnel
- Risques et menaces (Sécurité)
Record 2, Main entry term, French
- approche d'évaluation de risques
1, record 2, French, approche%20d%27%C3%A9valuation%20de%20risques
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Proceso de adopción de decisiones
- Riesgos y amenazas (Seguridad)
Record 2, Main entry term, Spanish
- enfoque basado en la evaluación del riesgo
1, record 2, Spanish, enfoque%20basado%20en%20la%20evaluaci%C3%B3n%20del%20riesgo
correct, masculine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 CONT
La Comisión Consultiva observa que la OSSI ha convenido en estudiar si es viable la sugerencia del Comité Asesor de Auditoría Independiente de que se considere adoptar un enfoque basado en la evaluación del riesgo a nivel de los subprogramas, en vez del método actual en que la evaluación se realiza a nivel de los programas. 1, record 2, Spanish, - enfoque%20basado%20en%20la%20evaluaci%C3%B3n%20del%20riesgo
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