TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
QUESTION-CLEF AUDIT [1 record]
Record 1 - internal organization data 2024-09-03
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
Record 1, Main entry term, English
- key audit matter
1, record 1, English, key%20audit%20matter
correct
Record 1, Abbreviations, English
- KAM 1, record 1, English, KAM
correct
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 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. 2, record 1, English, - key%20audit%20matter
Record number: 1, Textual support number: 1 OBS
key audit matter: designation usually used in the plural. 3, record 1, English, - key%20audit%20matter
Record 1, Key term(s)
- key audit matters
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
Record 1, Main entry term, French
- question clé de l'audit
1, record 1, French, question%20cl%C3%A9%20de%20l%27audit
correct, feminine noun
Record 1, Abbreviations, French
- QCA 2, record 1, French, QCA
correct, feminine noun
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 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. 3, record 1, French, - question%20cl%C3%A9%20de%20l%27audit
Record number: 1, Textual support number: 1 OBS
question clé de l'audit : désignation habituellement utilisée au pluriel. 4, record 1, French, - question%20cl%C3%A9%20de%20l%27audit
Record 1, 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
Record 1, Spanish
Record 1, Textual support, Spanish
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