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ASSUMPTION MANAGEMENTS GOOD FAITH [1 record]
Record 1 - internal organization data 1990-12-01
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
Record 1, Main entry term, English
- assumption of management's good faith 1, record 1, English, assumption%20of%20management%27s%20good%20faith
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
Source(s): Auditor's responsibility to detect and communicate misstatements, Exposure Draft, CICA [Canadian Institute of Chartered Accountants], August 1990, p. 1. 1, record 1, English, - assumption%20of%20management%27s%20good%20faith
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
Record 1, Main entry term, French
- présomption de bonne foi en faveur de la direction
1, record 1, French, pr%C3%A9somption%20de%20bonne%20foi%20en%20faveur%20de%20la%20direction
feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
«La présomption de bonne foi en faveur de la direction (ci-après appelée «présomption de bonne foi») est un postulat fondamental de la vérification selon lequel, jusqu'à preuve du contraire, le vérificateur suppose que la direction agit en toute intégrité. Partant de ce postulat, le vérificateur peut présumer que la documentation et les registres comptables sont authentiques et que les déclarations obtenues sont véridiques.» 1, record 1, French, - pr%C3%A9somption%20de%20bonne%20foi%20en%20faveur%20de%20la%20direction
Record number: 1, Textual support number: 1 OBS
Source(s) : Responsabilité du vérificateur à l'égard de la détection des inexactitudes et de la communication de leur existence, exposé-sondage, ICCA [Institut canadien des comptables agréés], août 1990, p. 1. 1, record 1, French, - pr%C3%A9somption%20de%20bonne%20foi%20en%20faveur%20de%20la%20direction
Record 1, Spanish
Record 1, Textual support, Spanish
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