TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
TEST CORROBORATION [3 records]
Record 1 - internal organization data 2017-01-13
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
- Government Accounting
Record 1, Main entry term, English
- substantive test
1, record 1, English, substantive%20test
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- substantive testing 1, record 1, English, substantive%20testing
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A test made to gain evidence as to the validity of the data produced by systems underlying the preparation of financial information. 2, record 1, English, - substantive%20test
Record number: 1, Textual support number: 1 OBS
Compare with "compliance test(ing)". 3, record 1, English, - substantive%20test
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité publique
Record 1, Main entry term, French
- sondage de corroboration
1, record 1, French, sondage%20de%20corroboration
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- sondage de validation 2, record 1, French, sondage%20de%20validation
correct, masculine noun
- test de corroboration 3, record 1, French, test%20de%20corroboration
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Procédé de corroboration (ou de contrôle de validation) mis en œuvre par sondage. Le vérificateur (auditeur, réviseur) tire ses conclusions relatives à la validité des données produites par le système comptable en n’étudiant qu’une partie de l’ensemble des données qui sont disponibles. 2, record 1, French, - sondage%20de%20corroboration
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Verificación (Contabilidad)
- Contabilidad pública
Record 1, Main entry term, Spanish
- prueba de confirmación
1, record 1, Spanish, prueba%20de%20confirmaci%C3%B3n
feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2017-01-10
Record 2, English
Record 2, Subject field(s)
- Auditing (Accounting)
- Government Accounting
Record 2, Main entry term, English
- substantive procedure
1, record 2, English, substantive%20procedure
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- substantive testing 2, record 2, English, substantive%20testing
correct
- substantive test 2, record 2, English, substantive%20test
correct
- substantive audit work 3, record 2, English, substantive%20audit%20work
correct
- substantive work 3, record 2, English, substantive%20work
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
A procedure used by the auditor to obtain evidence on the validity of the data produced by systems underlying the preparation of financial information. 3, record 2, English, - substantive%20procedure
Record 2, French
Record 2, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité publique
Record 2, Main entry term, French
- procédé de corroboration
1, record 2, French, proc%C3%A9d%C3%A9%20de%20corroboration
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- contrôle de validation 2, record 2, French, contr%C3%B4le%20de%20validation
correct, masculine noun
- test de corroboration 2, record 2, French, test%20de%20corroboration
correct, masculine noun
- travail de corroboration 3, record 2, French, travail%20de%20corroboration
correct, masculine noun
- corroboration 3, record 2, French, corroboration
correct, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Procédé mis en œuvre par le vérificateur pour s’assurer de la validité des données produites par les systèmes qui sous-tendent la préparation de l’information financière. 3, record 2, French, - proc%C3%A9d%C3%A9%20de%20corroboration
Record number: 2, Textual support number: 1 OBS
Les procédés de corroboration comprennent notamment l’analyse de l’information financière et l’examen détaillé d’opérations et de soldes présélectionnés. La nature, l’étendue et le calendrier d’application des procédés de corroboration peuvent varier selon les résultats de l’évaluation que le vérificateur (auditeur, réviseur) a faite du système comptable et la mesure dans laquelle il s’appuie sur les contrôles internes. 2, record 2, French, - proc%C3%A9d%C3%A9%20de%20corroboration
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2015-01-07
Record 3, English
Record 3, Subject field(s)
- Auditing (Accounting)
Record 3, Main entry term, English
- compensating procedure
1, record 3, English, compensating%20procedure
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
A substantive auditing procedure used to provide evidence that transactions have not been omitted from the accounting records because of weakness in internal control, e.g., comparing suppliers' statements with accounts payable lists to ensure that goods received have been recorded. 2, record 3, English, - compensating%20procedure
Record 3, French
Record 3, Domaine(s)
- Vérification (Comptabilité)
Record 3, Main entry term, French
- contrôle compensatoire
1, record 3, French, contr%C3%B4le%20compensatoire
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- test compensatoire 1, record 3, French, test%20compensatoire
correct, masculine noun
- procédé compensatoire 1, record 3, French, proc%C3%A9d%C3%A9%20compensatoire
correct, masculine noun
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Test de corroboration que l'auditeur met en œuvre afin de s’assurer que l'enregistrement de certaines opérations dans les comptes n’ a pas été omis en raison de faiblesses du système de contrôle interne. 1, record 3, French, - contr%C3%B4le%20compensatoire
Record 3, Spanish
Record 3, Textual support, Spanish
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