The state of being capable of confirmation and objective assessment. *Audit evidence should be verifiable in the sense of being capable of review by different auditors who may reach similar conclusions on the basis of the evidence. However, Verification does not necessary imply complete objectivity, as there can still be scope for subjective assessment and variety of interpretation.

Auditor's dictionary. 2014.

Look at other dictionaries:

  • vérifiable — [ verifjabl ] adj. • 1791; h. XIVe; de vérifier ♦ Qui peut être vérifié. ⇒ contrôlable. « Que rien ne soit admis qui ne soit humainement vérifiable » (Hugo). Hypothèse vérifiable. ⊗ CONTR. Invérifiable. ● vérifiable adjectif Qui peut être vérifié …   Encyclopédie Universelle

  • verifiable — UK US /ˈverɪfaɪəbl/ adjective ► if a statement, number, etc. is verifiable, it can be checked and proved to be correct: verifiable details/evidence/facts »The inquiry found no verifiable evidence of document or data falsification. »The treaty… …   Financial and business terms

  • verifiable — [ver′ə fī΄ə bəl] adj. capable of verification; that can be proved to be true or accurate verifiably adv. * * * ver·i·fi·a·ble (vĕr ə fīʹə bəl) adj. Possible to verify: a verifiable account of the incident; verifiable sales data.   ver i·fi… …   Universalium

  • Verifiable — Ver i*fi a*ble, a. Capable of being verified; confirmable. Bp. Hall. [1913 Webster] …   The Collaborative International Dictionary of English

  • verifiable — index accurate, ascertainable, authentic, certain (positive), deductible (provable), determinable ( …   Law dictionary

  • verifiable — [ver′ə fī΄ə bəl] adj. capable of verification; that can be proved to be true or accurate verifiably adv …   English World dictionary

  • verifiable — [[t]ve̱rɪfa͟ɪ͟əb(ə)l[/t]] ADJ Something that is verifiable can be proved to be true or genuine. This is not a romantic notion but verifiable fact... It is crucial that all documents presented are authentic and easily verifiable …   English dictionary

  • verifiable — nonsubjective onsubjective adj. undistorted by emotion or personal bias; based on observable phenomena; objective. Opposite of {subjective}. [Narrower terms: {clinical, detached, unemotional}; {impersonal, neutral}; {verifiable ] Syn: objective.… …   The Collaborative International Dictionary of English

  • VÉRIFIABLE — adj. des deux genres Qui peut être vérifié, soumis à une vérification. Hypothèse vérifiable …   Dictionnaire de l'Academie Francaise, 8eme edition (1935)

  • verifiable — adjective a) Able to be verified or confirmed. Do you have verifiable evidence to support that claim? b) Able to be qualified by a Boolean expression. Ant …   Wiktionary

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