TERMIUM Plus®

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ASSESSED RISK [1 record]

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Record 1 2024-06-11

English

Subject field(s)
  • Auditing (Accounting)
CONT

An auditor performs risk assessment procedures to identify and assess risks of material misstatements in order to design appropriate responses to assessed risks. ... The identified risks must be assessed at the financial-statement level ... and at the assertion level ...

French

Domaine(s)
  • Vérification (Comptabilité)
CONT

[Lors de l'évaluation des] risques identifiés, l'auditeur détermine s'ils sont pertinents par rapport aux états financiers pris dans leur ensemble ou seulement par rapport à certaines assertions contenues dans les états financiers. L'auditeur détermine ensuite comment [répondre à l'évaluation] des risques, au moyen de réponses globales et de réponses spécifiques adaptées aux types de risques évalués.

Spanish

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