TERMIUM Plus®

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NORME CONCERNANT TRAVAIL VERIFICATION [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2013-02-22

English

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

An auditing standard that prescribes planning and supervision of an audit engagement, study and evaluation of internal controls and collection of audit evidence.

OBS

examination standard; field work standard: terms usually used in the plural.

Key term(s)
  • examination standards
  • fieldwork standards

French

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

Norme portant sur la planification, l'exécution et la supervision d'une mission d'audit ainsi que sur l'étude et l'appréciation des contrôles internes et sur les travaux à effectuer en vue de recueillir les éléments probants nécessaires.

OBS

norme de travail; norme concernant le travail de vérification; norme concernant l'exécution d'une mission de contrôle : termes habituellement utilisés au pluriel.

Key term(s)
  • normes de travail
  • normes concernant le travail de vérification
  • normes concernant l’exécution d’une mission de contrôle

Spanish

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