TERMIUM Plus®

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ASSERTION LEVEL [1 record]

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Alphabetical list of terms

Record 1 2024-12-03

English

Subject field(s)
  • Auditing (Accounting)
  • Special-Language Phraseology
CONT

When assessing the [risks of material misstatement] due to fraud in revenue recognition at the assertion level, auditors may consider which assertions are relevant in the circumstances ...

French

Domaine(s)
  • Vérification (Comptabilité)
  • Phraséologie des langues de spécialité
CONT

Lors de l'évaluation des risques d'anomalies signifcatives résultant de fraudes dans la comptabilisation des produits au niveau des assertions, l'auditeur prend en considération les assertions qu'ils jugent pertinentes dans les circonstances.

Spanish

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