TERMIUM Plus®

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

APPROPRIATELY LOW LEVEL [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1999-09-23

English

Subject field(s)
  • Auditing (Accounting)
CONT

...the risk of not detecting a material misstatement arising from environmental matters to an appropriately low level for certain assertions related to liabilities, contingencies, assets and commitments.

CONT

"the risk of not detecting a material misstatement in the financial statements is reduced to an appropriately low level".

OBS

Source(s): CICA [Canadian Institute of Chartered Accountants] Handbook, August-22, p. 1.

French

Domaine(s)
  • Vérification (Comptabilité)
CONT

...ramener à un niveau suffisamment faible le risque de non-détection d'une inexactitude importante résultant d'éléments environnementaux pour certaines assertions relatives aux passifs, aux éventualités et aux engagements.

CONT

«le risque de ne pas déceler une inexactitude importante dans les états financiers soit ramené à un niveau suffisamment faible».

OBS

Source(s) : Note d'orientation sur la vérification des états financiers sur lesquels des éléments environnementaux ont une incidence.

OBS

Source(s) : Manuel de l'ICCA [Institut canadien des comptables agréés], novembre 22, p. 2.

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: