TERMIUM Plus®

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NORME INDEPENDANCE AUDITEURS [1 record]

Record 1 2014-12-09

English

Subject field(s)
  • Auditing (Accounting)
OBS

The core principle of the new standard is that every effort must be made to eliminate all real or perceived threats to the auditor's independence.

French

Domaine(s)
  • Vérification (Comptabilité)
CONT

La norme repose sur le principe que tout doit être mis en œuvre pour éliminer toute menace réelle ou perçue pour l'indépendance du vérificateur.

OBS

norme sur l'indépendance des auditeurs : le Bureau de la traduction du gouvernement du Canada recommande l’usage du terme «auditeur» comme équivalent de l’anglais «auditor» dans le domaine de la comptabilité (REC-13/2013-02).

Spanish

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