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eurovoc (pub)
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