TERMIUM Plus®

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

management assertion [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2009-05-13

English

Subject field(s)
  • Accounting
  • Auditing (Accounting)
  • Government Accounting
CONT

management assertions. Assertions are representations made by management that are embodied as attestation principles or components. Specific assertions that pertain to financial statements have a general relationship to assertions about internal controls for both manual and information processing systems. Assertions made regarding disclosure/internal controls can be evaluated by testing stated or measurable criteria.

OBS

management assertion; management's assertion: terms usually used in the plural.

Key term(s)
  • management assertions
  • management's assertions

French

Domaine(s)
  • Comptabilité
  • Vérification (Comptabilité)
  • Comptabilité publique
DEF

assertions de direction. Assertions formulées par les dirigeants d'une entité, sur la fiabilité ou la validité desquelles le professionnel comptable est appelé à exprimer un avis.

OBS

Il peut s'agir, par exemple, des assertions de la direction concernant la fidélité de l'image donnée par des états financiers ou autres informations financières, l'efficacité du système de contrôle interne de l'entité au cours d'une période donnée, ou encore la conformité des opérations de l'entité à des clauses contractuelles.

OBS

assertion de la direction; déclaration de la direction : termes habituellements utilisés au pluriel.

Key term(s)
  • assertions de la direction
  • déclarations de la direction

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

Display options

Change the order of display of the official languages of Canada
Option to display the non-official languages (Spanish or Portuguese)
Display definitions, contexts, etc., on records

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: