C'est le sens, selon moi et Germaine.

Voir discussion.

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Note added at 4 jours (2018-08-27 14:59:18 GMT)
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Confirmation - no unresolved audit observations.

"[La] réunion de validation est tenue entre audités et auditeurs. [Elle] a pour objet de recueillir l'avis des audités sur les constats, raisonnements et conclusions de façon à rendre le rapport incontestable"
Accuracy- "Dans le cas exceptionnel de désaccord persistant sur la formulation d'un problème ou la pertinence d'une recommandation ... Les recommandations majeures sont confirmées et validées."
https://books.google.fr/books?id=02IrAwAAQBAJ&pg=PT149&lpg=P...

Audit clearance process = Processus de validation des constatations d'audit

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Note added at 4 jours (2018-08-27 15:08:33 GMT)
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Audit clearance meeting

"At the conclusion of the audit, a meeting will usually be held between the auditor and management and/or those charged with governance of the client. At this clearance meeting the audit or will explain the various matters that have been discussed in this article, and any other matters to be discussed in respect of the financial statements and the audit. Typically, at the clearance meeting the following matters may be discussed:

- The adequacy of the entity’s internal controls and process of preparing the financial statements,
- any proposed adjustments to the financial statements
- any difficulties encountered during the audit process
- the details of ethical matters that may need to be clarified with the client
- confirmation of the matters to be included in management’s written representations
(...)
- confirmation that the client’s accounting policies are appropriate".
https://www.accaglobal.com/ie/en/student/exam-support-resour...