TERMIUM Plus®

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valuation assertion [1 record]

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Record 1 2007-05-01

English

Subject field(s)
  • Auditing (Accounting)

French

Domaine(s)
  • Vérification (Comptabilité)
DEF

L'une des assertions contenues dans les états financiers dont l'auditeur cherche à confirmer la validité, à savoir que chaque actif ou passif porté au bilan a été inscrit dans les comptes à une valeur appropriée.

OBS

L'assertion relative à l'évaluation laisse entendre, que les ventes et les comptes clients sont correctement chiffrés et que la provision pour créances douteuses (ou réduction de valeur sur créances douteuses) est adéquate.

Spanish

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