TERMIUM Plus®

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MATERIAL MISSTATEMENT [1 record]

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Alphabetical list of terms

Record 1 2024-07-30

English

Subject field(s)
  • Auditing (Accounting)
CONT

[A] material misstatement refers to an item or [a] group of items that, if omitted or misstated, would alter the decisions of reasonably knowledgeable financial statement users. The tolerable level of error or misstatement is a matter of judgment.

French

Domaine(s)
  • Vérification (Comptabilité)
CONT

Une anomalie significative s'entend d'un élément ou groupe d'éléments manquant ou erroné qui pourrait modifier les décisions des utilisateurs raisonnablement informés des états financiers. Les seuils de tolérance par rapport aux erreurs ou anomalies est une question de jugement.

OBS

anomalie significative : Le terme «inexactitude» a été en usage dans les normes d'audit canadiennes jusqu'en décembre 2010, date à laquelle un consensus international a entériné l'emploi de la désignation «anomalie».

Spanish

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