TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
INEXACTITUDES NON CORRIGEES [1 record]
Record 1 - internal organization data 2024-07-31
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
Record 1, Main entry term, English
- uncorrected misstatement
1, record 1, English, uncorrected%20misstatement
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
uncorrected misstatement: designation usually used in the plural. 2, record 1, English, - uncorrected%20misstatement
Record 1, Key term(s)
- uncorrected misstatements
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
Record 1, Main entry term, French
- anomalie non corrigée
1, record 1, French, anomalie%20non%20corrig%C3%A9e
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- inexactitude non corrigée 2, record 1, French, inexactitude%20non%20corrig%C3%A9e
former designation, correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Afin d'évaluer si les anomalies non corrigées, de l'exercice et des exercices précédents, sur les comptes sont significatives, le [commissaire aux comptes] doit prendre en compte l'importance et l'incidence (en fonction de leur montant ou de leur nature) de ces anomalies, au regard tant des flux d'opérations, soldes de comptes ou informations fournies dans l'annexe, que des comptes pris dans leur ensemble, ainsi que les circonstances particulières de leur survenance [...] 3, record 1, French, - anomalie%20non%20corrig%C3%A9e
Record number: 1, Textual support number: 1 OBS
inexactitude non corrigée : Le terme «inexactitude non corrigée» 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 non corrigée». 4, record 1, French, - anomalie%20non%20corrig%C3%A9e
Record number: 1, Textual support number: 2 OBS
anomalie non corrigée; inexactitude non corrigée : désignations habituellement utilisées au pluriel. 4, record 1, French, - anomalie%20non%20corrig%C3%A9e
Record 1, Key term(s)
- anomalies non corrigées
- inexactitudes non corrigées
Record 1, Spanish
Record 1, Textual support, Spanish
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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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