TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
ROMM [2 records]
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
Record 2 - internal organization data 2020-05-07
Record 2, English
Record 2, Subject field(s)
- National Bodies and Committees (Canadian)
- Environmental Management
- Marine Biology
Record 2, Main entry term, English
- Marine Mammal Observation Network
1, record 2, English, Marine%20Mammal%20Observation%20Network
correct, Canada
Record 2, Abbreviations, English
- ROMM 1, record 2, English, ROMM
correct, Canada
Record 2, Synonyms, English
- Bas-Saint-Laurent Marine Mammals Ecowatch Network 2, record 2, English, Bas%2DSaint%2DLaurent%20Marine%20Mammals%20Ecowatch%20Network
former designation, correct, Canada
- ROMMBSL 2, record 2, English, ROMMBSL
former designation, correct, Canada
- ROMMBSL 2, record 2, English, ROMMBSL
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
The Marine Mammal Observation Network (ROMM) is a non-profit organization dedicated to the protection and conservation of cetaceans and seals of the St. Lawrence, and their habitats. 1, record 2, English, - Marine%20Mammal%20Observation%20Network
Record number: 2, Textual support number: 2 OBS
ROMM was originally created by Parc Bas-Saint-Laurent corporation in 1998 and was officially incorporated in March 2004. 1, record 2, English, - Marine%20Mammal%20Observation%20Network
Record 2, French
Record 2, Domaine(s)
- Organismes et comités nationaux canadiens
- Gestion environnementale
- Biologie marine
Record 2, Main entry term, French
- Réseau d'observation des mammifères marins
1, record 2, French, R%C3%A9seau%20d%27observation%20des%20mammif%C3%A8res%20marins
correct, masculine noun, Canada
Record 2, Abbreviations, French
- ROMM 1, record 2, French, ROMM
correct, masculine noun, Canada
Record 2, Synonyms, French
- Réseau d'observation des mammifères marins du Bas-Saint-Laurent 2, record 2, French, R%C3%A9seau%20d%27observation%20des%20mammif%C3%A8res%20marins%20du%20Bas%2DSaint%2DLaurent
former designation, correct, masculine noun, Canada
- ROMMBSL 2, record 2, French, ROMMBSL
former designation, correct, masculine noun, Canada
- ROMMBSL 2, record 2, French, ROMMBSL
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
Le Réseau d'observation des mammifères marins (ROMM) est un organisme à but non lucratif voué à la protection et à la conservation des cétacés et des phoques qui fréquentent les eaux du Saint-Laurent et de leurs habitats. 3, record 2, French, - R%C3%A9seau%20d%27observation%20des%20mammif%C3%A8res%20marins
Record 2, Spanish
Record 2, Textual support, Spanish
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