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ASSUMPTION MANAGEMENTS GOOD FAITH [1 record]

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Alphabetical list of terms

Record 1 1990-12-01

English

Subject field(s)
  • Auditing (Accounting)
OBS

Source(s): Auditor's responsibility to detect and communicate misstatements, Exposure Draft, CICA [Canadian Institute of Chartered Accountants], August 1990, p. 1.

French

Domaine(s)
  • Vérification (Comptabilité)
DEF

«La présomption de bonne foi en faveur de la direction (ci-après appelée «présomption de bonne foi») est un postulat fondamental de la vérification selon lequel, jusqu'à preuve du contraire, le vérificateur suppose que la direction agit en toute intégrité. Partant de ce postulat, le vérificateur peut présumer que la documentation et les registres comptables sont authentiques et que les déclarations obtenues sont véridiques.»

OBS

Source(s) : Responsabilité du vérificateur à l'égard de la détection des inexactitudes et de la communication de leur existence, exposé-sondage, ICCA [Institut canadien des comptables agréés], août 1990, p. 1.

Spanish

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