TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
FRAUDE ETATS FINANCIERS [4 records]
Record 1 - internal organization data 2024-10-17
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
Record 1, Main entry term, English
- at the overall financial statement level
1, record 1, English, at%20the%20overall%20financial%20statement%20level
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Weak candidates provided a generic external audit planning memo, which included a discussion of risks of material misstatement at the overall financial statement level. As a result, weak candidates struggled to provide factors that increased the risk of fraud ... 1, record 1, English, - at%20the%20overall%20financial%20statement%20level
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
Record 1, Main entry term, French
- au niveau des états financiers pris dans leur ensemble
1, record 1, French, au%20niveau%20des%20%C3%A9tats%20financiers%20pris%20dans%20leur%20ensemble
correct
Record 1, Abbreviations, French
Record 1, Synonyms, French
- au niveau des états financiers considérés globalement 2, record 1, French, au%20niveau%20des%20%C3%A9tats%20financiers%20consid%C3%A9r%C3%A9s%20globalement
correct
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Les candidats faibles ont présenté [une note] de planification de l'audit externe générique, qui comprenait une analyse des risques d’anomalies significatives au niveau des états financiers pris dans leur ensemble. Ils ont donc eu du mal à présenter des facteurs qui augmentaient le risque de fraude [...] 1, record 1, French, - au%20niveau%20des%20%C3%A9tats%20financiers%20pris%20dans%20leur%20ensemble
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2024-07-30
Record 2, English
Record 2, Subject field(s)
- Auditing (Accounting)
Record 2, Main entry term, English
- risk of material misstatement
1, record 2, English, risk%20of%20material%20misstatement
correct
Record 2, Abbreviations, English
- RMM 2, record 2, English, RMM
correct
- RoMM 3, record 2, English, RoMM
correct
Record 2, Synonyms, English
- material misstatement risk 4, record 2, English, material%20misstatement%20risk
correct, less frequent
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The [susceptibility] that the financial statements are materially misstated prior to audit due to fraud or error ... 5, record 2, English, - risk%20of%20material%20misstatement
Record number: 2, Textual support number: 1 OBS
Such risks may exist at either the financial statement level or at the assertion level. 5, record 2, English, - risk%20of%20material%20misstatement
Record 2, French
Record 2, Domaine(s)
- Vérification (Comptabilité)
Record 2, Main entry term, French
- risque d’anomalies significatives
1, record 2, French, risque%20d%26rsquo%3Banomalies%20significatives
correct, masculine noun
Record 2, Abbreviations, French
- RAS 2, record 2, French, RAS
correct, masculine noun
Record 2, Synonyms, French
- risque d’inexactitudes importantes 3, record 2, French, risque%20d%26rsquo%3Binexactitudes%20importantes
former designation, correct, masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
[Possibilité] que les états financiers comportent des anomalies significatives avant l'audit, en raison d’une fraude ou d’une erreur. 4, record 2, French, - risque%20d%26rsquo%3Banomalies%20significatives
Record number: 2, Textual support number: 1 OBS
Ce risque peut être présent au niveau des états financiers ou au niveau d’une assertion. 4, record 2, French, - risque%20d%26rsquo%3Banomalies%20significatives
Record number: 2, Textual support number: 2 OBS
risque d’inexactitudes importantes : Le terme «risque d’inexactitudes importantes» a été en usage dans les normes d’audit canadiennes jusqu’en décembre 2010, date à laquelle un consensus international a entériné l’emploi de la désignation «risque d’anomalies significatives». 5, record 2, French, - risque%20d%26rsquo%3Banomalies%20significatives
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2008-04-30
Record 3, English
Record 3, Subject field(s)
- Criminology
- Finance
Record 3, Main entry term, English
- financial crime
1, record 3, English, financial%20crime
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 CONT
These investigations include major infractions related to financial crime such as fraud, fraudulent manipulation of stock market operations, false financial statements, fraudulent bankruptcies, secret commissions, etc. 2, record 3, English, - financial%20crime
Record 3, French
Record 3, Domaine(s)
- Criminologie
- Finances
Record 3, Main entry term, French
- crime financier
1, record 3, French, crime%20financier
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 CONT
Ces enquêtes englobent les principales infractions reliées au crime financier, telles que la fraude, la manipulation frauduleuse d’opérations boursières, les faux états financiers, les faillites frauduleuses, les commissions secrètes, etc. 2, record 3, French, - crime%20financier
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Criminología
- Finanzas
Record 3, Main entry term, Spanish
- delito financiero
1, record 3, Spanish, delito%20financiero
correct, masculine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2008-01-23
Record 4, English
Record 4, Subject field(s)
- Offences and crimes
- Financial Accounting
Record 4, Main entry term, English
- financial statement fraud
1, record 4, English, financial%20statement%20fraud
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 CONT
In financial statement fraud, the financial records are falsified to produce a better picture of corporate results. 2, record 4, English, - financial%20statement%20fraud
Record 4, French
Record 4, Domaine(s)
- Infractions et crimes
- Comptabilité générale
Record 4, Main entry term, French
- fraude dans les états financiers
1, record 4, French, fraude%20dans%20les%20%C3%A9tats%20financiers
correct, feminine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
Action de mauvaise foi dans le but de fausser les états financiers d’une entreprise. 2, record 4, French, - fraude%20dans%20les%20%C3%A9tats%20financiers
Record 4, Spanish
Record 4, Textual support, Spanish
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