TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

RISQUE NIVEAU ETATS FINANCIERS [1 record]

Record 1 2024-07-30

English

Subject field(s)
  • Auditing (Accounting)
CONT

Financial statements have financial statement level risks such as management override or the intentional overstatement of revenues. These sometimes affect [the] assertion level risk. For example, the intentional overstatement of revenues has a direct effect upon the existence assertion for receivables and the occurrence assertion for revenues.

OBS

financial statement level risk; risk at the financial statement level; risk at the financial-statement level: designations usually used in the plural.

Key term(s)
  • financial statement-level risk
  • financial statement level risks
  • risks at the financial statement level
  • risks at the financial-statement level
  • financial statement-level risks

French

Domaine(s)
  • Vérification (Comptabilité)
OBS

risque au niveau des états financiers : désignation habituellement utilisée au pluriel.

Key term(s)
  • risques au niveau des états financiers

Spanish

Save record 1

Copyright notice for the TERMIUM Plus® data bank

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

Features

Language Portal of Canada

Access a collection of Canadian resources on all aspects of English and French, including quizzes.

Writing tools

The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.

Glossaries and vocabularies

Access Translation Bureau glossaries and vocabularies.

Date Modified: