TERMIUM Plus®

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JUDGEMENTAL MISSTATEMENT [1 record]

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Record 1 2024-08-30

English

Subject field(s)
  • Auditing (Accounting)
  • Government Accounting
CONT

Judgmental misstatements are differences arising from the judgments of management including those concerning recognition, measurement, presentation, and disclosure in the financial statements (including the selection or application of accounting policies) that the auditor considers unreasonable or inappropriate.

Key term(s)
  • judgemental misstatement

French

Domaine(s)
  • Vérification (Comptabilité)
  • Comptabilité publique
CONT

[Les] anomalies liées au jugement [sont des] écarts résultant de jugements de la direction qui concernent des estimations comptables que l'auditeur considère comme déraisonnables, ou encore le choix ou l'application de méthodes comptables que l'auditeur considère comme inappropriées.

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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