TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
ELEMENTS PROBANTS [1 record]
Record 1 - internal organization data 2006-09-27
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
- Government Accounting
Record 1, Main entry term, English
- audit evidence
1, record 1, English, audit%20evidence
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- evidence 2, record 1, English, evidence
correct
- evidential matter 3, record 1, English, evidential%20matter
correct, United States
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The source documents, accounting records and all other information that an auditor uses in forming a professional opinion. 2, record 1, English, - audit%20evidence
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité publique
Record 1, Main entry term, French
- éléments probants
1, record 1, French, %C3%A9l%C3%A9ments%20probants
correct, masculine noun, plural
Record 1, Abbreviations, French
Record 1, Synonyms, French
- information probante 2, record 1, French, information%20probante
correct, feminine noun, obsolete
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Documents comptables et autres éléments justificatifs qui concourent à asseoir l'opinion de l'auditeur et à étayer convenablement son rapport. 3, record 1, French, - %C3%A9l%C3%A9ments%20probants
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Verificación (Contabilidad)
- Contabilidad pública
Record 1, Main entry term, Spanish
- prueba contable
1, record 1, Spanish, prueba%20contable
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- evidencia contable 1, record 1, Spanish, evidencia%20contable
correct, feminine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Prueba obtenida por el contador público en el curso de una auditoría de acuerdo con las normas o procedimientos mínimos y las peculiaridades del caso de que se trate, antes de poder emitir su informe. 1, record 1, Spanish, - prueba%20contable
Record number: 1, Textual support number: 1 OBS
Por ejemplo, la determinación del carácter y extensión del sistema de control interno; las comparaciones de los costos actuales o corrientes y de las tendencias de los mismos en períodos anteriores y otras empresas; los exámenes detallados o pruebas aisladas o selectivas, etc. 1, record 1, Spanish, - prueba%20contable
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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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