TERMIUM Plus®

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

NIVEAU ACCEPTABLE ECARTS [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1999-04-23

English

Subject field(s)
  • Auditing (Accounting)

French

Domaine(s)
  • Vérification (Comptabilité)
DEF

Maximum des écarts révélés par les tests des contrôles, que le vérificateur (auditeur, réviseur) peut tolérer tout en concluant quand même que les règles et procédures de contrôle interne sont appliqués de manière efficace.

OBS

Par niveau acceptable, on entend le niveau auquel il est probable que les inexactitudes importantes seraient prévenues ou détectées à temps.

Spanish

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