contrôle restreint

OBS: contrôle restreint; procédé restreint; contrôle limité; procédé limité : termes habituellement utilisés au pluriel.

CONT: [A review] engagement requires us to perform limited procedures to establish whether anything comes to our attention that would indicate that the financial statements were not in accordance with generally accepted accounting principles. The limited procedures would consist of discussion and inquiry of management and analytical procedures to assess the plausibility of interrelationships between financial statement balances.
OBS: limited procedure: term generally used in the plural.