{
    "inScheme": [
        100141,
        100230
    ],
    "prefLabel": {
        "en": "financial audit",
        "fr": "audit financier"
    },
    "altLabel": {
        "en": [
            "regularity audit",
            "financial auditing",
            "regularity auditing"
        ],
        "fr": "contrôle de régularité"
    },
    "definition": {
        "en": "An independent assessment, resulting in a '<em>reasonable assurance</em>' opinion, of whether an entity’s reported financial condition, results and use of resources are presented fairly in accordance with the financial reporting framework.\n",
        "fr": "Évaluation indépendante, établissant une <em>assurance raisonnable</em> que la présentation de la condition financière, des résultats et de l'utilisation des ressources faisant l'objet du rapport est conforme au cadre d'information financière.\n"
    },
    "broader": [
        4675
    ],
    "notation": [
        "c_0e4239f5"
    ]
}