TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
RISKS ASSERTION LEVEL [1 record]
Record 1 - internal organization data 2024-07-30
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
Record 1, Main entry term, English
- assertion level risk
1, record 1, English, assertion%20level%20risk
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- risk at the assertion level 2, record 1, English, risk%20at%20the%20assertion%20level
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
In assessing risks at the assertion level, an auditor considers the processes the [not-for-profit organization] uses to initiate, authorize and record transactions. An auditor is required to obtain an understanding of the relevant controls for the accounting processes that are significant to the financial statements, including evaluating the design of those controls and determining whether they have been implemented. 2, record 1, English, - assertion%20level%20risk
Record number: 1, Textual support number: 1 OBS
assertion level risk; risk at the assertion level: designations usually used in the plural. 3, record 1, English, - assertion%20level%20risk
Record 1, Key term(s)
- assertion level risks
- risks at the assertion level
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
Record 1, Main entry term, French
- risque au niveau des assertions
1, record 1, French, risque%20au%20niveau%20des%20assertions
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
[En évaluant] les risques au niveau des assertions, l'auditeur tient compte des processus suivis par [l'organisme sans but lucratif] pour déclencher, autoriser et enregistrer les opérations. L'auditeur est tenu d'acquérir une compréhension des contrôles pertinents relatifs aux processus comptables qui sont importants pour les états financiers, et notamment d'évaluer la conception de ces contrôles et de déterminer s'ils ont été mis en place. 1, record 1, French, - risque%20au%20niveau%20des%20assertions
Record number: 1, Textual support number: 1 OBS
risque au niveau des assertions : désignation habituellement utilisée au pluriel. 2, record 1, French, - risque%20au%20niveau%20des%20assertions
Record 1, Key term(s)
- risques au niveau des assertions
Record 1, Spanish
Record 1, Textual support, Spanish
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