TERMIUM Plus®

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PARAGRAPHE ETENDUE AUDIT [1 record]

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Record 1 2013-02-26

English

Subject field(s)
  • Auditing (Accounting)
CONT

[The] scope paragraph briefly states the scope or extent of the audit and informs the reader that professional standards were used in the audit and that the evidence is acquired through inspection, observation, enquiry, confirmation, computation and analysis.

French

Domaine(s)
  • Vérification (Comptabilité)
DEF

Paragraphe du rapport d'audit dans lequel sont données des explications sur la nature et l'étendue de l'audit et sur le niveau d'assurance fourni.

OBS

paragraphe sur l'étendue de l'audit : le Bureau de la traduction du gouvernement du Canada recommande l’usage du terme «audit» dans le domaine de la comptabilité (REC-13/2013-02).

Spanish

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