TERMIUM Plus®

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

QUESTION CLE AUDIT [1 record]

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Record 1 2024-09-03

English

Subject field(s)
  • Auditing (Accounting)
CONT

Key audit matters ... are those matters that, in the auditor's professional judgment, were of most significance in the audit of the entity's financial statements of the current period. [They] are selected from matters communicated with those charged with governance ... and placed in a separate section of the auditor's report.

OBS

key audit matter: designation usually used in the plural.

Key term(s)
  • key audit matters

French

Domaine(s)
  • Vérification (Comptabilité)
CONT

Les questions clés de l'audit sont les questions qui, selon le jugement professionnel de l'auditeur, ont été les plus importantes dans l'audit des états financiers de la période considérée. Elles sont choisies parmi les questions communiquées aux responsables de la gouvernance et font l'objet d'une section distincte dans le rapport de l'auditeur.

OBS

question clé de l'audit : désignation habituellement utilisée au pluriel.

Key term(s)
  • questions clés de l'audit
  • question-clé de l'audit
  • questions-clés de l'audit
  • question clef de l'audit
  • questions clefs de l'audit
  • question-clef de l'audit
  • questions-clefs de l'audit

Spanish

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