TERMIUM Plus®

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ANOMALIE RELEVEE [1 record]

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Alphabetical list of terms

Record 1 2024-07-31

English

Subject field(s)
  • Auditing (Accounting)
CONT

The auditor should evaluate whether identified misstatements might be indicative of fraud and, in turn, how they affect the auditor's evaluation of materiality and the related audit responses.

OBS

identified misstatement: designation usually used in the plural.

Key term(s)
  • identified misstatements

French

Domaine(s)
  • Vérification (Comptabilité)
OBS

inexactitude relevée : Le terme «inexactitude» a été en usage dans les normes d'audit canadiennes jusqu'en décembre 2010, date à laquelle un consensus international a entériné l'emploi de la désignation «anomalie».

OBS

anomalie détectée; anomalie relevée; inexactitude relevée : désignations habituellement utilisées au pluriel.

Key term(s)
  • anomalies détectées
  • anomalies relevées
  • inexactitudes relevées

Spanish

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