TERMIUM Plus®

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ASSERTION FINANCIAL STATEMENTS [1 record]

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

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