TERMIUM Plus®

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

SECONDARY SOURCES AUDIT EVIDENCE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1998-08-28

English

Subject field(s)
  • Auditing (Accounting)

French

Domaine(s)
  • Vérification (Comptabilité)
DEF

Combinaisons de procédés ou contrôles auxquels le vérificateur (auditeur, réviseur) peut recourir, mais qui ne procurent pas un niveau d'assurance aussi élevé que les sources premières d'éléments probants. Pour réaliser le meilleur rapport coût-efficacité, le plan de mission nécessite souvent une combinaison des sources premières et des sources secondaires d'éléments probants à l'appui de chaque assertion contenue dans les états financiers (ou comptes).

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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