TERMIUM Plus®

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

INSPECTION DOCUMENTATION [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1999-02-18

English

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

An auditing technique consisting of looking at records and documents or at assets having physical substance. It encompasses techniques of varying degrees of thoroughness such as examining, perusing, reading, reviewing, scanning and scrutinizing.

OBS

Compare with "observation".

French

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

Technique de vérification ou de contrôle qui consiste à examiner plus ou moins rapidement ou minutieusement et, le cas échéant, à comparer entre eux des biens physiques, des documents comptables et des pièces justificatives afin de recueillir des éléments probants.

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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