TERMIUM Plus®

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ASSERTION BASED ENGAGEMENT [1 record]

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Record 1 2024-07-22

English

Subject field(s)
  • Auditing (Accounting)
CONT

In an attestation engagement, the practitioner's conclusion addresses whether the subject matter information is free from material misstatement.

Key term(s)
  • assertion based engagement

French

Domaine(s)
  • Vérification (Comptabilité)
CONT

Dans une mission d'attestation, la conclusion du professionnel en exercice traite de la question de savoir si l'information sur l'objet considéré est exempte d'anomalies significatives.

Spanish

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