TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
TOLERANCE MANQUANT [2 records]
Record 1 - internal organization data 2024-07-30
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
Record 1, Main entry term, English
- material misstatement
1, record 1, English, material%20misstatement
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
[A] material misstatement refers to an item or [a] group of items that, if omitted or misstated, would alter the decisions of reasonably knowledgeable financial statement users. The tolerable level of error or misstatement is a matter of judgment. 2, record 1, English, - material%20misstatement
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
Record 1, Main entry term, French
- anomalie significative
1, record 1, French, anomalie%20significative
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- inexactitude importante 2, record 1, French, inexactitude%20importante
former designation, correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Une anomalie significative s’entend d’un élément ou groupe d’éléments manquant ou erroné qui pourrait modifier les décisions des utilisateurs raisonnablement informés des états financiers. Les seuils de tolérance par rapport aux erreurs ou anomalies est une question de jugement. 3, record 1, French, - anomalie%20significative
Record number: 1, Textual support number: 1 OBS
anomalie significative : Le terme «inexactitude» 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 «anomalie». 4, record 1, French, - anomalie%20significative
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1994-10-12
Record 2, English
Record 2, Subject field(s)
- Customs and Excise
Record 2, Main entry term, English
- ullage allowance 1, record 2, English, ullage%20allowance
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record 2, French
Record 2, Domaine(s)
- Douanes et accise
Record 2, Main entry term, French
- tolérance de manquant
1, record 2, French, tol%C3%A9rance%20de%20manquant
feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
Source(s) : Lexique douanes/accise, version de 1994. 1, record 2, French, - tol%C3%A9rance%20de%20manquant
Record 2, Spanish
Record 2, Textual support, Spanish
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2025
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
Language Portal of Canada
Access a collection of Canadian resources on all aspects of English and French, including quizzes.
Writing tools
The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.
Glossaries and vocabularies
Access Translation Bureau glossaries and vocabularies.
- Date Modified: