TERMIUM Plus®

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

ENTITES PEU COMPLEXES [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2024-11-07

English

Subject field(s)
  • Auditing (Accounting)
CONT

Practitioners may not consistently apply the [auditing standards] in audits of less complex entities (LCE), which may affect the performance of high-quality audits.

OBS

less complex entity; LCE: designations usually used in the plural.

Key term(s)
  • less complex entities

French

Domaine(s)
  • Vérification (Comptabilité)
OBS

entité peu complexe; EPC : désignations habituellement utilisées au pluriel.

Key term(s)
  • entités peu complexes

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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