TERMIUM Plus®

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METHODE ATTRIBUTION-DISPERSION [1 record]

Record 1 1995-12-05

English

Subject field(s)
  • Auditing (Accounting)
  • Government Accounting
DEF

One of the two error-distribution methods that involves the load of one cell full of t-taintings and the spread of 100% taintings over all other cells at the zero sample error rate.

OBS

The other method is the spread method.

French

Domaine(s)
  • Vérification (Comptabilité)
  • Comptabilité publique
DEF

Une des deux méthodes de distribution d'erreurs qui correspond à l'attribution d'une erreur (altération-a) dans une cellule et à la dispersion d'altérations à 100% dans toutes les autres cellules, au taux de zéro erreur par échantillon.

OBS

L'autre méthode est la méthode de dispersion.

Spanish

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