TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
completeness assertion [1 record]
Record 1 - internal organization data 2006-10-05
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
- Government Accounting
Record 1, Main entry term, English
- completeness assertion
1, record 1, English, completeness%20assertion
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- assertion about completeness 1, record 1, English, assertion%20about%20completeness
correct
- completeness 2, record 1, English, completeness
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The assertion that the financial statements contain all data required for a fair presentation of information, i.e. there are no unrecorded assets, liabilities or transactions. 3, record 1, English, - completeness%20assertion
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité publique
Record 1, Main entry term, French
- assertion sur l'intégralité
1, record 1, French, assertion%20sur%20l%27int%C3%A9gralit%C3%A9
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- assertion relative à l'intégralité 1, record 1, French, assertion%20relative%20%C3%A0%20l%27int%C3%A9gralit%C3%A9
correct, feminine noun
- assertion sur l'exhaustivité 1, record 1, French, assertion%20sur%20l%27exhaustivit%C3%A9
correct, feminine noun
- assertion relative à l'exhaustivité 1, record 1, French, assertion%20relative%20%C3%A0%20l%27exhaustivit%C3%A9
correct, feminine noun
- intégralité 2, record 1, French, int%C3%A9gralit%C3%A9
correct, feminine noun
- exhaustivité 1, record 1, French, exhaustivit%C3%A9
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
L'une des assertions contenues dans les états financiers dont l'auditeur cherche à confirmer la validité, à savoir qu'aucun élément d'actif ou de passif ni aucune opération n'a été omis. 1, record 1, French, - assertion%20sur%20l%27int%C3%A9gralit%C3%A9
Record number: 1, Textual support number: 1 OBS
Par exemple, pour apprécier l'intégralité des comptes clients, il faut recueillir suffisamment d'éléments probants pour s'assurer que tous les biens vendus et tous les services fournis ont été facturés, et que toutes les factures impayées sont incluses dans les comptes clients. 1, record 1, French, - assertion%20sur%20l%27int%C3%A9gralit%C3%A9
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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