TERMIUM Plus®
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MATERIALITY DECISION [1 record]
Record 1 - internal organization data 2017-02-13
Record 1, English
Record 1, Subject field(s)
- Decision-Making Process
- Auditing (Accounting)
Record 1, Main entry term, English
- materiality decision
1, record 1, English, materiality%20decision
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
The auditor's materiality decision is both quantitative and qualitative in nature. Moreover, as evidence is accumulated and facts change, materiality may evolve from a preliminary, planning judgment to a final, reporting judgment. 2, record 1, English, - materiality%20decision
Record 1, French
Record 1, Domaine(s)
- Processus décisionnel
- Vérification (Comptabilité)
Record 1, Main entry term, French
- décision quant à l'importance relative
1, record 1, French, d%C3%A9cision%20quant%20%C3%A0%20l%27importance%20relative
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- décision concernant la significativité 1, record 1, French, d%C3%A9cision%20concernant%20la%20significativit%C3%A9
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Décision consistant à déterminer ce qui est relativement important et ce qui ne l'est pas. 1, record 1, French, - d%C3%A9cision%20quant%20%C3%A0%20l%27importance%20relative
Record number: 1, Textual support number: 1 OBS
Le professionnel comptable est appelé à apprécier l'importance relative par rapport à sa perception de ce qui est susceptible d'influencer ou de se modifier les décisiones d'une personne se flant aux informations sur lesquelles portera son rapport. Cette appréciation se fait par étapes : d'une part, en début de mission, alors que le professionnel cherche à déterminer l'étendue des procédures qu'il mettra en œuvre, et d'autre part, au cours de l'exécution de la mission, chaque fois qu'il est appelé à déterminer si un montant, un fait, une inexactitude ou une anomalie devrait être considéré comme important. 1, record 1, French, - d%C3%A9cision%20quant%20%C3%A0%20l%27importance%20relative
Record 1, Spanish
Record 1, Textual support, Spanish
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