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1 vérification
vérification [veʀifikasjɔ̃]feminine noun( = contrôle) checking ; [de comptes] auditing• après vérification, il se trouve que... on checking, we find that...* * *veʀifikasjɔ̃* * *veʀifikasjɔ̃ nf* * *vérification nf (d'appareil, expérience) check (de on); (d'alibi, de fait) verification; procéder à or effectuer des vérifications to carry out checks (sur on); une vérification d'identité an identity check; vérification faite, après vérification on checking, after checking; après les vérifications d'usage after the usual checks.vérification aux comptes audit.[verifikasjɔ̃] nom féminin1. [d'identité] check -
2 révision
révision [ʀevizjɔ̃]feminine nouna. [de matière scolaire] revisingb. [de texte] revisionc. [de procès, règlement, constitution] review• prochaine révision dans 10 000 km next major service after 10,000km* * *ʀevizjɔ̃nom masculin1) (de position, tarifs) revision; ( de procès) review; ( de frontière) redrawing2) (de machine, voiture, chaudière) service; ( de manuscrit) revision; ( de comptes) audit3) École, Université revision [U] GB, review [U] US* * *ʀevizjɔ̃ nf1) [texte] revisionfaire ses révisions — to do one's revision Grande-Bretagne to revise Grande-Bretagne to review USA
3) [comptes] auditing no pl4) [machine, installation, moteur] overhaul, servicing no plla révision des 10 000 km AUTOMOBILES — the 10,000 km service
5) [procès] review* * *révision nm1 ( réexamen) (de position, code, contrat, tarifs) revision; ( de procès) review; ( de frontière) redrawing; la révision d'un procès the review of a case; révision à la hausse/à la baisse upward/downward revision;2 ( vérification du bon état) (de machine, voiture, chaudière) service; ( de manuscrit) revision; ( de comptes) audit; ( de montre) overhauling; la révision d'une auto nous prend environ cinq heures it takes us about five hours to service a car; la révision des 10 000 km the 10,000 km service; à la révision tout semblait normal when it was serviced everything seemed all right;3 Scol, Univ revision ¢ GB, review ¢ US; commencer les or ses révisions to start revising GB ou reviewing US; faire des révisions to revise GB ou review US; faire ses révisions to do one's revision GB ou reviewing US.[revizjɔ̃] nom féminin2. [d'une clause] revision[d'un manuscrit] checking3. [d'une voiture] servicela révision à la baisse/hausse des prévisions the downgrading/upgrading of the forecast figures[d'un jugement] reviewing
См. также в других словарях:
Audit — systematic, independent, documented process for obtaining records, statements of fact or other relevant information and assessing them objectively to determine the extent to which specified requirements are fulfilled (p. 4.4 ISO/IEC 17000:2004).… … Словарь-справочник терминов нормативно-технической документации
Audit conclusion — outcome of an audit provided by the audit team after consideration of the audit objectives and all audit findings (p. 3.4 ISO19011:2002). Источник … Словарь-справочник терминов нормативно-технической документации
Audit risk — (also referred to as residual risk) refers to acceptable audit risk, i.e. it indicates the auditor s willingness to accept that the financial statements may be materially misstated after the audit is completed and an unqualified (clean) opinion… … Wikipedia
audit — Systematic inspection of accounting records involving analyses, tests, and confirmations. The hearing and investigation had before an auditor. An audience; a hearing; an examination in general. A formal or official examination and authentication… … Black's law dictionary
audit — Systematic inspection of accounting records involving analyses, tests, and confirmations. The hearing and investigation had before an auditor. An audience; a hearing; an examination in general. A formal or official examination and authentication… … Black's law dictionary
audit objective — 1. The purpose of an audit. Audits are normally performed to support or refute specific objectives. The external audit of an organization, for example, typically has the following main objectives: To obtain evidence that the organization’s… … Auditor's dictionary
audit cycle — The process of conducting an audit or a series of audits over time. In external auditing, the audit cycle tends to be scheduled in several important phases: (i) interim visits to perform *analytical and *compliance reviews; (ii) attendance at… … Auditor's dictionary
Audit regime — An audit regime is usually a rigorous set of forensic accounting methods that is used to detect fraud. It refers more generally however to any similar regime of verification of conformity to some standard, e.g. Kyoto Protocol, Cocoa Protocol, or… … Wikipedia
Audit Risk — The risk that an auditor will not discover errors or intentional miscalculations (i.e. fraud) while reviewing a company s or individual’s financial statements. There are two general categories of audit risk – risk regarding assessment … Investment dictionary
audit rotation — The periodic changing of external auditors. Some countries Italy and Spain, for example have traditions of requiring listed corporations to rotate auditors after a defined time period (typically five or seven years) in an attempt to encourage… … Auditor's dictionary
audit rotation — The practice of appointing an audit firm for a set period, such as five years, after which it must give up the position. The aim is to reduce the effective control of the auditor by directors, who may threaten to remove the auditors if they do… … Accounting dictionary