TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

ASSURANCE ACQUISE AIDE PROCEDES CORROBORATION [1 record]

Record 1 2017-01-06

English

Subject field(s)
  • Auditing (Accounting)
OBS

Compare with «control assurance» and «inherent assurance».

French

Domaine(s)
  • Vérification (Comptabilité)
DEF

Niveau d'assurance que le vérificateur (auditeur, réviseur) doit acquérir par la mise en œuvre de procédés de corroboration (ou contrôles de validation) plus ou moins étendus selon le niveau d'assurance tiré des autres sources premières d'assurance, soit l'«assurance inhérente» et l'«assurance quant aux contrôles».

Spanish

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