TERMIUM Plus®

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

CONNAISSANCE ACTIVITES ENTITE [2 records]

Record 1 2009-03-03

English

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

The knowledge of the environment within which the entity operates and, more specifically, the knowledge of the entity and of its accounting and management systems that the auditor should acquire in order to appreciate fully the significance of events, transactions and practices.

French

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

Connaissance du milieu dans lequel évolue l'entité et, plus particulièrement, de l'entité elle-même et de ses systèmes de comptabilité et de gestion que le vérificateur doit acquérir pour bien saisir l'importance des événements, des opérations et des pratiques.

Spanish

Save record 1

Record 2 1992-12-01

English

Subject field(s)
  • Corporate Management (General)
  • Auditing (Accounting)

French

Domaine(s)
  • Gestion de l'entreprise (Généralités)
  • Vérification (Comptabilité)
OBS

Expression consacrée modifiée dans le Manuel en 1996.

OBS

Source(s) : Manuel de l'ICCA [Institut canadien des comptables agréés], chapitre 5140.

Spanish

Save record 2

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