TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

TRANSGRESSION ACTION [1 record]

Record 1 2001-09-10

English

Subject field(s)
  • Financial Accounting
  • Auditing (Accounting)

French

Domaine(s)
  • Comptabilité générale
  • Vérification (Comptabilité)
DEF

Action, omission ou erreur contrevenant à des règles établies, par exemple une infraction à des dispositions législatives ou réglementaires, la transgression de pratiques administratives ou une application fautive de méthodes comptables.

Spanish

Campo(s) temático(s)
  • Contabilidad general
  • Verificación (Contabilidad)
DEF

Fallo, presuntamente intencionado, en la gestión de una actividad. Se aplica a errores deliberados de pequeña cuantía y a malversaciones o desfalcos de mayor importancia.

OBS

irregularidad: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

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