TERMIUM Plus®

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

PRE-YEAR-END AUDIT [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2017-02-21

English

Subject field(s)
  • Auditing (Accounting)
DEF

Those phases of an audit that are conducted during the accounting period under examination.

French

Domaine(s)
  • Vérification (Comptabilité)
DEF

Étape de l'audit de fin d'exercice amorcée quelques semaines ou quelques jours avant la date de clôture pour accélérer les travaux de fin d'exercice.

OBS

Par exemple, certains tests de corroboration, comme la confirmation des comptes clients et le dénombrement des stocks, sont parfois mis en œuvre avant la date de clôture de l'exercice.

OBS

audit anticipé : le Bureau de la traduction du gouvernement du Canada recommande l’usage du terme «audit» comme équivalent de l’anglais «audit» dans le domaine de la comptabilité (REC-13/2013-02).

Spanish

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