TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
CONTROLE COMPENSATOIRE [2 records]
Record 1 - internal organization data 2015-01-07
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
Record 1, Main entry term, English
- compensating procedure
1, record 1, English, compensating%20procedure
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, 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 1, English, - compensating%20procedure
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
Record 1, Main entry term, French
- contrôle compensatoire
1, record 1, French, contr%C3%B4le%20compensatoire
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- test compensatoire 1, record 1, French, test%20compensatoire
correct, masculine noun
- procédé compensatoire 1, record 1, French, proc%C3%A9d%C3%A9%20compensatoire
correct, masculine noun
Record 1, Textual support, French
Record number: 1, 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 1, French, - contr%C3%B4le%20compensatoire
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1998-06-15
Record 2, English
Record 2, Subject field(s)
- Auditing (Accounting)
- Government Accounting
Record 2, Main entry term, English
- compensating control
1, record 2, English, compensating%20control
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
Control which compensates for what initially appears to be a weakness in a system. 2, record 2, English, - compensating%20control
Record number: 2, Textual support number: 1 OBS
A payroll system may not of itself contain sufficient control procedures to ensure that all employees are paid each week. However, the employees themselves act as a compensating control in as much as they will demand to know why their pay cheque has not been received. 3, record 2, English, - compensating%20control
Record 2, French
Record 2, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité publique
Record 2, Main entry term, French
- contrôle correctif
1, record 2, French, contr%C3%B4le%20correctif
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- contrôle compensatoire 2, record 2, French, contr%C3%B4le%20compensatoire
correct, masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Contrôle établi pour assurer que les erreurs découvertes sont corrigées et que les mesures nécessaires sont prises pour remédier à leur cause. 1, record 2, French, - contr%C3%B4le%20correctif
Record 2, Spanish
Record 2, Textual support, Spanish
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
Language Portal of Canada
Access a collection of Canadian resources on all aspects of English and French, including quizzes.
Writing tools
The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.
Glossaries and vocabularies
Access Translation Bureau glossaries and vocabularies.
- Date Modified: