- *examination of an activity or asset in order to obtain evidence of its existence, condition, or truth. Verification is an important *substantive test to obtain *audit evidence: "Depending on the...circumstances, verification takes place intuitively or by instruction; instantly or over time; expertly or crudely; explicitly or implicitly; and formal or informal. Whatever the mechanism, however, verification can be described as a form of auditing which is conducted with the objective of establishing the degree of correspondence between an object of doubt and some acceptable criteria by which it can be judged" (Lee, 1993, 20). See also *physical verification.
Auditor's dictionary. 2014.
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vérification — [ verifikasjɔ̃ ] n. f. • 1388; de vérifier 1 ♦ Le fait de vérifier, opération par laquelle on vérifie. ⇒ contrôle, épreuve; contre épreuve, examen, expertise. Procéder à la vérification d un compte. ⇒ apurement. Vérification sur inventaire. ⇒… … Encyclopédie Universelle
verification — ver·i·fi·ca·tion /ˌver ə fə kā shən/ n 1: an act or process of verifying 2: a sworn statement of truth or correctness submitted a verification signed by the defendant with the petition Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 … Law dictionary
verification — UK US /ˌverɪfɪˈkeɪʃən/ noun [U] ► the act of checking and proving that something is correct or true, or the proof that something is correct or true: »Some loans were made to borrowers who merely stated their income, without any independent… … Financial and business terms
verification — Verification. s. f. v. Il a les significations de son verbe. Il a esté admis à la verification de tel fait. les jurez Ecrivains commis pour la verification des escritures. la verification des Edits du Roy … Dictionnaire de l'Académie française
Verification — Ver i*fi*ca tion, n. [Cf. F. v[ e]rification.] 1. The act of verifying, or the state of being verified; confirmation; authentication. [1913 Webster] 2. (Law) (a) Confirmation by evidence. (b) A formal phrase used in concluding a plea. [1913… … The Collaborative International Dictionary of English
verification — principle … Philosophy dictionary
verification — 1520s, from O.Fr. verificacion or directly from M.L. *verificationem (nom. verificatio), noun of action from pp. stem of verificare (see VERIFY (Cf. verify)) … Etymology dictionary
verification — The procedural checks of a mailing presented by a mailer to determine proper preparation and postage payment … Glossary of postal terms
verification — [n] proof affidavit, attestation, authentication, averment, certification, confirmation, credentials, deposition, documents, endorsement, evidence, facts, information, record, scoop*, seal, signature, stamp, substantiation, testament, testimony;… … New thesaurus
verification — [ver΄ə fi kā′shən] n. [MFr verificacion < ML verificatio] 1. a verifying or being verified; establishment or confirmation of the truth or accuracy of a fact, theory, etc. 2. Law a statement at the end of a pleading to the effect that the… … English World dictionary
Verification — The word Verify And Verification can refer to:* Verification and Validation: In engineering or a quality management system, verification is the act of reviewing, inspecting, testing, etc. to establish and document that a product, service, or… … Wikipedia