TERMIUM Plus®

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VERIFICACION SONDEOS [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2024-10-08

English

Subject field(s)
  • Auditing (Accounting)
DEF

The application of auditing procedures to a representative group of less than 100 percent of the items within a population of audit relevance such that all sampling units have a chance of selection in order to provide the auditor with a reasonable basis on which to draw conclusions about the entire population.

CONT

Using the power of information technology, [audit data analytics] may be used to analyze or test 100% of the items even in large data populations. This audit approach contrasts with ... audit sampling where not all items in a population are tested.

French

Domaine(s)
  • Vérification (Comptabilité)
DEF

Mise en œuvre de procédures d'audit sur moins de 100 % des éléments d'une population pertinente pour l'audit, d'une manière telle que toutes les unités d'échantillonnage aient une chance d'être sélectionnées et dans le but de fournir à l'auditeur une base raisonnable pour tirer des conclusions sur l'ensemble de la population.

OBS

sondage de vérification : Le terme «vérification» a été en usage dans les normes canadiennes jusqu'en décembre 2010, date à laquelle un consensus international a entériné l'emploi de la désignation «audit».

OBS

sondage en audit : 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

Campo(s) temático(s)
  • Verificación (Contabilidad)
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