TERMIUM Plus®

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

PRISE RENSEIGNEMENTS [1 record]

Record 1 2008-12-08

English

Subject field(s)
  • Auditing (Accounting)
CONT

Enquiry is a frequently used approach to collecting audit evidence. Auditors conduct enquiry by seeking information from knowledgeable persons throughout every stage of an audit.

French

Domaine(s)
  • Vérification (Comptabilité)
DEF

Technique de contrôle qui consiste, pour le professionnel comptable, à poser des questions à des personnes bien informées en vue d'obtenir des renseignements pertinents qui, outre les informations verbales, peuvent se présenter sous forme de listes, de tableaux ou d'autres documents.

Spanish

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