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ASSERTIONS DIRECTION [1 record]

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Alphabetical list of terms

Record 1 2009-05-13

English

Subject field(s)
  • Accounting
  • Auditing (Accounting)
  • Government Accounting
CONT

management assertions. Assertions are representations made by management that are embodied as attestation principles or components. Specific assertions that pertain to financial statements have a general relationship to assertions about internal controls for both manual and information processing systems. Assertions made regarding disclosure/internal controls can be evaluated by testing stated or measurable criteria.

OBS

management assertion; management's assertion: terms usually used in the plural.

Key term(s)
  • management assertions
  • management's assertions

French

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

assertions de direction. Assertions formulées par les dirigeants d'une entité, sur la fiabilité ou la validité desquelles le professionnel comptable est appelé à exprimer un avis.

OBS

Il peut s'agir, par exemple, des assertions de la direction concernant la fidélité de l'image donnée par des états financiers ou autres informations financières, l'efficacité du système de contrôle interne de l'entité au cours d'une période donnée, ou encore la conformité des opérations de l'entité à des clauses contractuelles.

OBS

assertion de la direction; déclaration de la direction : termes habituellements utilisés au pluriel.

Key term(s)
  • assertions de la direction
  • déclarations de la direction

Spanish

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