TERMIUM Plus®

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NORME CANADIENNE AUDIT [1 record]

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Record 1 2024-07-20

English

Subject field(s)
  • Titles of Standards
  • Auditing (Accounting)
OBS

... the Auditing and Assurance Standards Board (AASB) has adopted [the] International Standards on Auditing as [the] Canadian Auditing Standards (CASs) effective for audits of financial statements and other historical financial information for periods ending on or after December 14, 2010.

Key term(s)
  • Canadian Auditing Standard
  • CAS

French

Domaine(s)
  • Titres de normes
  • Vérification (Comptabilité)
OBS

Au Canada, le Conseil des normes d'audit et de certification a désigné les ISA [Normes internationales d'audit] à titre de Normes canadiennes d'audit (NCA) pour les audits d'états financiers des périodes closes à partir du 14 décembre 2010.

OBS

Les Normes canadiennes d'audit (NCA) visent avant tout à protéger l'intérêt public. L'exécution systématique de bons audits ajoute beaucoup de crédibilité à l'information financière présentée. Les normes sont conçues de manière à ramener le risque de mission à un niveau suffisamment faible, ce qui aide également les auditeurs à gérer leur risque de mission.

Key term(s)
  • Norme canadienne d'audit

Spanish

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