TERMIUM Plus®

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

FRAUDULENT MIS-STATEMENT [1 record]

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Record 1 2015-11-16

English

Subject field(s)
  • Law of Contracts (common law)
  • Auditing (Accounting)
  • Special-Language Phraseology
CONT

An unintentional illegal act triggers the same procedures and considerations by the auditor as a fraudulent misstatement if the illegal act has a direct and material effect on the financial statements.

CONT

An auditor might respond to identified risks of fraudulent misstatement by assigning forensic or information technology specialists to the engagement.

Key term(s)
  • fraudulent mis-statement

French

Domaine(s)
  • Droit des contrats (common law)
  • Vérification (Comptabilité)
  • Phraséologie des langues de spécialité
CONT

Le pourvoi incident formé par Checo soulève les questions suivantes : (1) Hydro devrait-elle être tenue responsable d'avoir fait une déclaration inexacte et frauduleuse?

Key term(s)
  • déclaration frauduleuse et inexacte

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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