TERMIUM Plus®

From: Translation Bureau

On social media

Consult the Government of Canada’s terminology data bank.

FRAUDULENT MISSTATEMENT [1 record]

Record 1 2015-11-16

English

Subject field(s)
  • Law of Contracts (common law)
  • Auditing (Accounting)
  • Special-Language Phraseology
CONT

An unintentional illegal act triggers the same procedures and considerations by the auditor as a fraudulent misstatement if the illegal act has a direct and material effect on the financial statements.

CONT

An auditor might respond to identified risks of fraudulent misstatement by assigning forensic or information technology specialists to the engagement.

Key term(s)
  • fraudulent mis-statement

French

Domaine(s)
  • Droit des contrats (common law)
  • Vérification (Comptabilité)
  • Phraséologie des langues de spécialité
CONT

Le pourvoi incident formé par Checo soulève les questions suivantes : (1) Hydro devrait-elle être tenue responsable d'avoir fait une déclaration inexacte et frauduleuse?

Key term(s)
  • déclaration frauduleuse et inexacte

Spanish

Save record 1

Copyright notice for the TERMIUM Plus® data bank

© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

Features

GCtranslate (available on the Government of Canada network only)

Use this artificial intelligence prototype to translate Government of Canada content up to and including Protected B. Available to employees of selected departments and agencies only.

Writing tools

The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.

Glossaries and vocabularies

Access Translation Bureau glossaries and vocabularies.

Date Modified: