TERMIUM Plus®

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ECART RAPPORT ATTENTES [1 record]

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Alphabetical list of terms

Record 1 2025-01-13

English

Subject field(s)
  • Auditing (Accounting)
CONT

The audit expectation gap – what financial statement users expect from the auditor and the audit versus the reality of what an audit is – continues to be an issue of growing importance for many stakeholders around the world.

French

Domaine(s)
  • Vérification (Comptabilité)
CONT

L'écart par rapport aux attentes en audit, c'est-à-dire la différence entre ce à quoi les utilisateurs s’attendent de l'auditeur et ce qu'est réellement un audit, revêt une importance croissante pour bon nombre de parties prenantes à l'échelle mondiale.

Spanish

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