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DEROGATION CRITIQUE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1993-03-27

English

Subject field(s)
  • Auditing (Accounting)
  • Government Accounting
DEF

A deviation which, because of its frequency or the indication of unsatisfactory operation of a control on which the auditor intends to place considerable reliance, could result in material errors going undetected and uncorrected.

French

Domaine(s)
  • Vérification (Comptabilité)
  • Comptabilité publique
DEF

Dérogation qui, en raison de sa fréquence ou du fait qu'elle constitue un indice du fonctionnement inadéquat d'un contrôle auquel le vérificateur prévoit accorder une grande confiance, pourrait entraîner des erreurs importantes qui passeraient inaperçues et ne seraient pas corrigées.

Spanish

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