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ASSERTION ABOUT EXISTENCE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2010-08-06

English

Subject field(s)
  • Auditing (Accounting)
DEF

The assertion that an asset or a liability of the enterprise exists at a given date.

French

Domaine(s)
  • Vérification (Comptabilité)
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.

OBS

L’assertion relative à l’existence entre dans la catégorie des assertions relatives aux soldes de comptes.

Spanish

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