TERMIUM Plus®
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PROCEDURE APPRECIATION RISQUES [1 record]
Record 1 - internal organization data 2024-08-29
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
Record 1, Main entry term, English
- risk assessment procedure
1, record 1, English, risk%20assessment%20procedure
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Risk assessment procedures [are] audit procedures performed to obtain an understanding of the entity and its environment, including the entity's internal control, to identify and assess the risks of material misstatement, whether due to fraud or error, at the financial statement and assertion levels. 2, record 1, English, - risk%20assessment%20procedure
Record number: 1, Textual support number: 1 OBS
risk assessment procedure: designation usually used in the plural. 3, record 1, English, - risk%20assessment%20procedure
Record 1, Key term(s)
- risk assessment procedures
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
Record 1, Main entry term, French
- procédure d'évaluation des risques
1, record 1, French, proc%C3%A9dure%20d%27%C3%A9valuation%20des%20risques
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- procédure d'appréciation des risques 2, record 1, French, proc%C3%A9dure%20d%27appr%C3%A9ciation%20des%20risques
former designation, correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
[Les] procédures d'évaluation des risques [sont des] procédures d'audit mises en œuvre pour acquérir une compréhension de l'entité et de son environnement, y compris de son contrôle interne, dans le but d'identifier et d'évaluer les risques d'anomalies significatives, que celles-ci résultent de fraudes ou d'erreurs, aux niveaux des états financiers et des assertions. 3, record 1, French, - proc%C3%A9dure%20d%27%C3%A9valuation%20des%20risques
Record number: 1, Textual support number: 1 OBS
procédure d'évaluation des risques; procédure d'appréciation des risques : désignations habituellement utilisées au pluriel. 4, record 1, French, - proc%C3%A9dure%20d%27%C3%A9valuation%20des%20risques
Record number: 1, Textual support number: 2 OBS
procédure d'appréciation des risques : Le terme «appréciation des risques» 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 «évaluation des risques». 4, record 1, French, - proc%C3%A9dure%20d%27%C3%A9valuation%20des%20risques
Record 1, Key term(s)
- procédures d'évaluation des risques
- procédures d'appréciation des risques
Record 1, Spanish
Record 1, Textual support, Spanish
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