TERMIUM Plus®

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APPUYER CONTROLES INTERNES [1 record]

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Alphabetical list of terms

Record 1 2007-05-01

English

Subject field(s)
  • Auditing (Accounting)

French

Domaine(s)
  • Vérification (Comptabilité)
DEF

Pour l'auditeur, se fonder sur les contrôles internes pour obtenir une certaine assurance que les opérations sont correctement enregistrées dans les comptes et que l'on n'a pas omis d'enregistrer des opérations dont le montant est important, ce qui lui permet de réduire l'étendue de ses tests de corroboration ou d'en modifier la nature et le calendrier d'application, sans toutefois déroger à son obligation de réunir suffisamment d'éléments probants pour pouvoir étayer convenablement son rapport.

Spanish

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© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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