TERMIUM Plus®

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

DESCRIPTION SYSTEMES [1 record]

Record 1 1993-04-16

English

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

The representation of accounting systems and their controls for the purposes of analysis and evaluation.

OBS

These systems are usually represented by flowcharts, narratives or questionnaires.

French

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

Représentation des systèmes comptables et de leurs contrôles aux fins d'analyse et d'évaluation.

OBS

Les systèmes sont généralement représentés au moyen de graphiques d'acheminement, de textes ou de questionnaires.

Spanish

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