TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
CRITERIOS AUDITORIA [1 record]
Record 1 - internal organization data 2024-08-28
Record 1, English
Record 1, Subject field(s)
- Management Control
- Auditing (Accounting)
- Government Accounting
Record 1, Main entry term, English
- audit criteria
1, record 1, English, audit%20criteria
correct, plural
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Reasonable standards against which management and financial control and reporting systems can be assessed ... 2, record 1, English, - audit%20criteria
Record number: 1, Textual support number: 1 CONT
Audit criteria represent the standards expected to be met by the organization being audited. Audit criteria are a key contributor to the strength of an audit ... Audit procedures focus on determining whether criteria are met or not met. Suitable criteria are clear, concise, relevant, reliable, neutral, understandable, and complete. 3, record 1, English, - audit%20criteria
Record 1, Key term(s)
- audit criterion
Record 1, French
Record 1, Domaine(s)
- Contrôle de gestion
- Vérification (Comptabilité)
- Comptabilité publique
Record 1, Main entry term, French
- critères d'audit
1, record 1, French, crit%C3%A8res%20d%27audit
correct, see observation, masculine noun, plural
Record 1, Abbreviations, French
Record 1, Synonyms, French
- critères de vérification 2, record 1, French, crit%C3%A8res%20de%20v%C3%A9rification
former designation, correct, see observation, masculine noun, plural, Canada
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
En audit d'optimisation des ressources, normes raisonnables de rendement et de contrôle qu'il est possible d'atteindre et au moyen desquelles l'auditeur peut déterminer si les systèmes et pratiques sont adéquats et si les activités sont menées de manière économique, efficiente et efficace. 3, record 1, French, - crit%C3%A8res%20d%27audit
Record number: 1, Textual support number: 1 OBS
critères 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». 4, record 1, French, - crit%C3%A8res%20d%27audit
Record number: 1, Textual support number: 2 OBS
critères d'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). 4, record 1, French, - crit%C3%A8res%20d%27audit
Record 1, Key term(s)
- critère d'audit
- critère de vérification
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Control de gestión
- Verificación (Contabilidad)
- Contabilidad pública
Record 1, Main entry term, Spanish
- criterios de auditoría
1, record 1, Spanish, criterios%20de%20auditor%C3%ADa
correct, masculine noun, plural
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
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