TERMIUM Plus®
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MATERIAL MISSTATEMENT RISK [1 record]
Record 1 - internal organization data 2024-07-30
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
Record 1, Main entry term, English
- risk of material misstatement
1, record 1, English, risk%20of%20material%20misstatement
correct
Record 1, Abbreviations, English
- RMM 2, record 1, English, RMM
correct
- RoMM 3, record 1, English, RoMM
correct
Record 1, Synonyms, English
- material misstatement risk 4, record 1, English, material%20misstatement%20risk
correct, less frequent
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The [susceptibility] that the financial statements are materially misstated prior to audit due to fraud or error ... 5, record 1, English, - risk%20of%20material%20misstatement
Record number: 1, Textual support number: 1 OBS
Such risks may exist at either the financial statement level or at the assertion level. 5, record 1, English, - risk%20of%20material%20misstatement
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
Record 1, Main entry term, French
- risque d'anomalies significatives
1, record 1, French, risque%20d%27anomalies%20significatives
correct, masculine noun
Record 1, Abbreviations, French
- RAS 2, record 1, French, RAS
correct, masculine noun
Record 1, Synonyms, French
- risque d'inexactitudes importantes 3, record 1, French, risque%20d%27inexactitudes%20importantes
former designation, correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
[Possibilité] que les états financiers comportent des anomalies significatives avant l'audit, en raison d'une fraude ou d'une erreur. 4, record 1, French, - risque%20d%27anomalies%20significatives
Record number: 1, Textual support number: 1 OBS
Ce risque peut être présent au niveau des états financiers ou au niveau d'une assertion. 4, record 1, French, - risque%20d%27anomalies%20significatives
Record number: 1, Textual support number: 2 OBS
risque d'inexactitudes importantes : Le terme «risque d'inexactitudes importantes» 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 «risque d'anomalies significatives». 5, record 1, French, - risque%20d%27anomalies%20significatives
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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