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ASSERTION [5 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2024-09-20

English

Subject field(s)
  • Auditing (Accounting)
DEF

A representation by management, explicit or otherwise, that is embodied in the financial statements, as used by the auditor to consider the different types of potential misstatements that may occur.

OBS

Examples of assertions: occurrence, completeness, accuracy, cut-off, classification and presentation.

OBS

financial statement assertion; assertion in the financial statements; assertion: designations usually used in the plural.

Key term(s)
  • financial statement assertions
  • assertions in the financial statements
  • assertions

French

Domaine(s)
  • Vérification (Comptabilité)
DEF

Affirmation de la direction, explicite ou non, qui sous-tend les états financiers et auquelle se réfère l'auditeur pour examiner les différents types d'anomalies susceptibles de se produire.

OBS

Exemples d'assertions : réalité, exhaustivité, exactitude, séparation des périodes et classement.

OBS

assertion contenue dans les états financiers; assertion sous-tendant l'établissement des états financiers; assertion sous-tendant l'établissement des comptes; assertion : désignations habituellement utilisées au pluriel.

Key term(s)
  • assertions contenues dans les états financiers
  • assertions sous-tendant l'établissement des états financiers
  • assertions sous-tendant l'établissement des comptes
  • assertions

Spanish

Save record 1

Record 2 2024-08-19

English

Subject field(s)
  • Accounting
  • Financial and Budgetary Management
DEF

... a positive statement or declaration.

French

Domaine(s)
  • Comptabilité
  • Gestion budgétaire et financière
DEF

Proposition qu'une personne formule, qu'elle soutient comme vraie et dont elle assume la responsabilité.

Spanish

Save record 2

Record 3 - external organization data 2006-01-30

English

Subject field(s)
  • Compartment - ISO/IEC JTC 1 Information Technology Vocabulary
Universal entry(ies)
07.07.21 (2382)
ISO/IEC standard entry number
DEF

language construct specifying a particular status that must exist or a particular condition that must be satisfied at a particular point of a program when it will be executed

OBS

assertion: term and definition standardized by ISO/IEC [ISO/IEC 2382-7:2000].

French

Domaine(s)
  • Tiroir - ISO/CEI JTC 1 Vocabulaire des technologies de l'information
Entrée(s) universelle(s)
07.07.21 (2382)
ISO/IEC standard entry number
DEF

élément de langage qui spécifie l'état particulier qui doit exister ou la condition particulière que l'on doit satisfaire en un certain point de l'exécution d'un programme

OBS

assertion : terme et définition normalisés par l'ISO/CEI [ISO/IEC 2382-7:2000].

Spanish

Save record 3

Record 4 1999-04-27

English

Subject field(s)
  • Computer Programs and Programming
DEF

A logical expression specifying a program state that must exist or a set of conditions that program variables must satisfy at a particular point during program execution, for example, A is positive and A is greater than B.

DEF

A language construct specifying a particular status that must exist or a particular condition that must be satisfied at a particular point of a program when it will be executed.

OBS

assertion: term standardized by CSA, IEEE and ISO/IEC.

French

Domaine(s)
  • Programmes et programmation (Informatique)
DEF

Élément de langage qui spécifie l'état particulier qui doit exister ou la condition particulière que l'on doit satisfaire en un certain point de l'exécution d'un programme.

OBS

assertion : terme normalisé par la CSA et l'ISO/CEI.

Spanish

Campo(s) temático(s)
  • Programas y programación (Informática)
Save record 4

Record 5 1998-08-20

English

Subject field(s)
  • Artificial Intelligence
DEF

A declaration that something is the case (as that a proposition is true or that a formula is a theorem in an axiomatized system).

OBS

It is currently believed by the machine that it is held in same fact base and used for same purpuse.

French

Domaine(s)
  • Intelligence artificielle
DEF

Connaissance descriptive considérée comme vraie dans une base de faits. Les faits établis sont distincts des faits à établir.

CONT

Il est possible d'écrire une seule fois sous forme déclarative une assertion ou une formule liant plusieurs variables tout en l'utilisant de plusieurs façons différentes suivant le but recherché [...].

Spanish

Campo(s) temático(s)
  • Inteligencia artificial
Save record 5

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