TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
DECLARATIONS DIRECTION [1 record]
Record 1 - internal organization data 2009-05-13
Record 1, English
Record 1, Subject field(s)
- Accounting
- Auditing (Accounting)
- Government Accounting
Record 1, Main entry term, English
- management assertion
1, record 1, English, management%20assertion
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- management's assertion 2, record 1, English, management%27s%20assertion
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
management assertions. Assertions are representations made by management that are embodied as attestation principles or components. Specific assertions that pertain to financial statements have a general relationship to assertions about internal controls for both manual and information processing systems. Assertions made regarding disclosure/internal controls can be evaluated by testing stated or measurable criteria. 3, record 1, English, - management%20assertion
Record number: 1, Textual support number: 1 OBS
management assertion; management's assertion: terms usually used in the plural. 4, record 1, English, - management%20assertion
Record 1, Key term(s)
- management assertions
- management's assertions
Record 1, French
Record 1, Domaine(s)
- Comptabilité
- Vérification (Comptabilité)
- Comptabilité publique
Record 1, Main entry term, French
- assertion de la direction
1, record 1, French, assertion%20de%20la%20direction
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- déclaration de la direction 2, record 1, French, d%C3%A9claration%20de%20la%20direction
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
assertions de direction. Assertions formulées par les dirigeants d'une entité, sur la fiabilité ou la validité desquelles le professionnel comptable est appelé à exprimer un avis. 3, record 1, French, - assertion%20de%20la%20direction
Record number: 1, Textual support number: 1 OBS
Il peut s'agir, par exemple, des assertions de la direction concernant la fidélité de l'image donnée par des états financiers ou autres informations financières, l'efficacité du système de contrôle interne de l'entité au cours d'une période donnée, ou encore la conformité des opérations de l'entité à des clauses contractuelles. 3, record 1, French, - assertion%20de%20la%20direction
Record number: 1, Textual support number: 2 OBS
assertion de la direction; déclaration de la direction : termes habituellements utilisés au pluriel. 4, record 1, French, - assertion%20de%20la%20direction
Record 1, Key term(s)
- assertions de la direction
- déclarations de la direction
Record 1, Spanish
Record 1, Textual support, Spanish
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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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