TERMIUM Plus®

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

materiality level [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2002-02-13

English

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

An expression used to quantify materiality. It refers to the sum of misstatements or omissions beyond which the reader can no longer consider that the financial statements present fairly the entity's situation.

French

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

Expression utilisée pour quantifier l'importance relative. Se dit de la somme des inexactitudes ou omissions au-delà de laquelle le lecteur ne peut plus considérer que les états financiers présentent fidèlement la situation de l'entité.

Spanish

Campo(s) temático(s)
  • Verificación (Contabilidad)
  • Contabilidad pública
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