Gaois

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  1. BUSINESS AND COMPETITION|accounting

    #684548

    IATE #3574477
    fianaise iniúchóireachta iomchuí Reference Bunaithe ar an mBéarla. Gluais inmheánach, 2012
    ga
    Context Faighimid leordhóthain fianaise iniúchóireachta iomchuí maidir le faisnéis airgeadais na gComhghnóthas chun tuairim a thabhairt maidir leis na cuntais agus na hidirbhearta is bun leo. Reference "Tuarascáil bhliantúil ar Chomhghnóthais an Aontais do bhliain airgeadais 2022 (12.1.2024)"
    Definition Clúdaíonn sé seo ábharthacht agus iontaofacht na fianaise iniúchóireachta. Reference Bunaithe ar an mBéarla. Gluais inmheánach, 2012
    Geeignete Prüfungsnachweise
    de
    Definition Müssen sowohl relevant als auch verlässlich sein. Reference "Handbuch der Prüfung der Rechnungsführung und der Compliance-Prüfung, Glossar, 2012, http://www.eca.europa.eu/Lists/ECADocuments/FCAM_2012/FCAM_2012_DE.PDF"
    appropriate audit evidence
    en
    Definition Encompasses both the relevance and reliability of audit evidence. Reference "Financial and compliance audit manual, Glossary, 2012, http://www.eca.europa.eu/Lists/ECADocuments/FCAM_2012/FCAM_2012_EN.PDF"
    informations probantes appropriées
    fr
    Definition Caractéristique des informations probantes lorsqu'elles sont à la fois pertinentes et fiables. Reference "Manuel d’audit financier et d’audit de conformité, Glossaire, 2012, http://www.eca.europa.eu/Lists/ECADocuments/FCAM_2012/FCAM_2012_FR.PDF"