corroborating procedures
[kuh-RAH-buh-ray-ting PRUH-see-jurz]
nounpl: corroborating procedures
procedimentos corroboradores
1. Methods or processes used to confirm, verify, or support evidence, facts, or claims through independent investigation or documentation
The auditor used corroborating procedures to verify the client's financial statements.
O auditor utilizou procedimentos corroboradores para verificar as demonstrações financeiras do cliente.
2. In legal and forensic contexts, additional investigative steps taken to substantiate testimony or evidence
Corroborating procedures were necessary to establish the witness's credibility in the trial.
Procedimentos corroboradores foram necessários para estabelecer a credibilidade da testemunha no julgamento.
3. In auditing, specific audit techniques employed to obtain additional evidence supporting audit conclusions
The firm implemented corroborating procedures including document review and interviews.
A empresa implementou procedimentos corroboradores, incluindo revisão de documentos e entrevistas.
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