TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
EXISTENCE ASSERTION [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
- financial statement level risk
1, record 1, English, financial%20statement%20level%20risk
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- risk at the financial statement level 2, record 1, English, risk%20at%20the%20financial%20statement%20level
correct
- risk at the financial-statement level 3, record 1, English, risk%20at%20the%20financial%2Dstatement%20level
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Financial statements have financial statement level risks such as management override or the intentional overstatement of revenues. These sometimes affect [the] assertion level risk. For example, the intentional overstatement of revenues has a direct effect upon the existence assertion for receivables and the occurrence assertion for revenues. 4, record 1, English, - financial%20statement%20level%20risk
Record number: 1, Textual support number: 1 OBS
financial statement level risk; risk at the financial statement level; risk at the financial-statement level: designations usually used in the plural. 5, record 1, English, - financial%20statement%20level%20risk
Record 1, Key term(s)
- financial statement-level risk
- financial statement level risks
- risks at the financial statement level
- risks at the financial-statement level
- financial statement-level risks
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
Record 1, Main entry term, French
- risque au niveau des états financiers
1, record 1, French, risque%20au%20niveau%20des%20%C3%A9tats%20financiers
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
risque au niveau des états financiers : désignation habituellement utilisée au pluriel. 2, record 1, French, - risque%20au%20niveau%20des%20%C3%A9tats%20financiers
Record 1, Key term(s)
- risques au niveau des états financiers
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2010-08-06
Record 2, English
Record 2, Subject field(s)
- Auditing (Accounting)
Record 2, Main entry term, English
- existence assertion
1, record 2, English, existence%20assertion
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- assertion about existence 1, record 2, English, assertion%20about%20existence
correct
- existence 2, record 2, English, existence
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The assertion that an asset or a liability of the enterprise exists at a given date. 3, record 2, English, - existence%20assertion
Record 2, French
Record 2, Domaine(s)
- Vérification (Comptabilité)
Record 2, Main entry term, French
- assertion relative à l'existence
1, record 2, French, assertion%20relative%20%C3%A0%20l%27existence
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- assertion d'existence 1, record 2, French, assertion%20d%27existence
correct, feminine noun
- assertion sur l'existence 1, record 2, French, assertion%20sur%20l%27existence
correct, feminine noun
- existence 2, record 2, French, existence
correct, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Assertion contenue dans les états financiers, dont l’auditeur cherche à confirmer la validité, à savoir que, à une date donnée, les actifs, les passifs et les éléments de capitaux propres inscrits au bilan existaient effectivement. 1, record 2, French, - assertion%20relative%20%C3%A0%20l%27existence
Record number: 2, Textual support number: 1 OBS
L’assertion relative à l’existence entre dans la catégorie des assertions relatives aux soldes de comptes. 1, record 2, French, - assertion%20relative%20%C3%A0%20l%27existence
Record 2, Spanish
Record 2, Textual support, Spanish
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