TERMIUM Plus®

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INEXACTITUDE PRESENTATION FAIT [1 record]

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Alphabetical list of terms

Record 1 2024-09-20

English

Subject field(s)
  • Auditing (Accounting)
DEF

... information that is unrelated to matters appearing in the audited financial statements [and] that is incorrectly stated or presented.

French

Domaine(s)
  • Vérification (Comptabilité)
DEF

Formulation ou présentation incorrecte [d']informations qui sont sans rapport avec le contenu des états financiers audités.

OBS

inexactitude dans la présentation d'un fait : Le terme «inexactitude dans la présentation d'un fait» 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 concernant des faits».

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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