TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
ASSERTION SOUS-TENDANT ETABLISSEMENT ETATS FINANCIERS [1 record]
Record 1 - internal organization data 2024-09-20
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
Record 1, Main entry term, English
- financial statement assertion
1, record 1, English, financial%20statement%20assertion
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- assertion in the financial statements 2, record 1, English, assertion%20in%20the%20financial%20statements
correct
- assertion 3, record 1, English, assertion
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A representation by management, explicit or otherwise, that is embodied in the financial statements, as used by the auditor to consider the different types of potential misstatements that may occur. 4, record 1, English, - financial%20statement%20assertion
Record number: 1, Textual support number: 1 OBS
Examples of assertions: occurrence, completeness, accuracy, cut-off, classification and presentation. 5, record 1, English, - financial%20statement%20assertion
Record number: 1, Textual support number: 2 OBS
financial statement assertion; assertion in the financial statements; assertion: designations usually used in the plural. 5, record 1, English, - financial%20statement%20assertion
Record 1, Key term(s)
- financial statement assertions
- assertions in the financial statements
- assertions
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
Record 1, Main entry term, French
- assertion contenue dans les états financiers
1, record 1, French, assertion%20contenue%20dans%20les%20%C3%A9tats%20financiers
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- assertion sous-tendant l'établissement des états financiers 2, record 1, French, assertion%20sous%2Dtendant%20l%27%C3%A9tablissement%20des%20%C3%A9tats%20financiers
correct, feminine noun
- assertion sous-tendant l'établissement des comptes 2, record 1, French, assertion%20sous%2Dtendant%20l%27%C3%A9tablissement%20des%20comptes
correct, feminine noun
- assertion 3, record 1, French, assertion
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Affirmation de la direction, explicite ou non, qui sous-tend les états financiers et auquelle se réfère l'auditeur pour examiner les différents types d'anomalies susceptibles de se produire. 4, record 1, French, - assertion%20contenue%20dans%20les%20%C3%A9tats%20financiers
Record number: 1, Textual support number: 1 OBS
Exemples d'assertions : réalité, exhaustivité, exactitude, séparation des périodes et classement. 5, record 1, French, - assertion%20contenue%20dans%20les%20%C3%A9tats%20financiers
Record number: 1, Textual support number: 2 OBS
assertion contenue dans les états financiers; assertion sous-tendant l'établissement des états financiers; assertion sous-tendant l'établissement des comptes; assertion : désignations habituellement utilisées au pluriel. 5, record 1, French, - assertion%20contenue%20dans%20les%20%C3%A9tats%20financiers
Record 1, Key term(s)
- assertions contenues dans les états financiers
- assertions sous-tendant l'établissement des états financiers
- assertions sous-tendant l'établissement des comptes
- assertions
Record 1, Spanish
Record 1, Textual support, Spanish
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