TERMIUM Plus®

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

ROLL-FORWARD PERIOD [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2008-12-04

English

Subject field(s)
  • Auditing (Accounting)
CONT

If such interim tests are performed, the auditor shall also apply audit procedures to the transactions during the roll forward period between the interim testing date and the balance sheet date (year end).

French

Domaine(s)
  • Vérification (Comptabilité)
DEF

Période qui s'écoule entre la date de l'audit intermédiaire et celle de l'audit de fin d'exercice et à laquelle doivent s'étendre les contrôles pour que soit complètement couvert l'exercice faisant l'objet de la mission.

OBS

On trouve aussi parfois l'expression «période intermédiaire» mais il y a risque de confusion avec la période inférieure à la durée de l'exercice (interim period), par exemple le trimestre.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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