TERMIUM Plus®

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DOCUMENTS INTERNES [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2008-11-13

English

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

A record made up and kept within the entity in connection with its accounting records.

Key term(s)
  • internal documents

French

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

Documents internes. Documents ou pièces justificatives émanant de l'entité et préparés pour son usage interne, sans qu'ils soient remis ou expédiés à des tiers, par exemple les feuilles de présence des salariés et les bordereaux de réception des marchandises, de matière ou de fournitures.

OBS

Aux fins de l'audit, les documents internes ne sont généralement pas considérés comme des éléments probants aussi fiables que les documents ou pièces de source ou d'agrément externe.

Key term(s)
  • documents internes
  • pièces justificatives internes

Spanish

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