TERMIUM Plus®

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ASSERTIONS PERTINENTES [1 record]

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Record 1 2024-08-29

English

Subject field(s)
  • Auditing (Accounting)
CONT

For an auditor, relevant assertions are those where a risk of material misstatement is reasonably possible. So, magnitude (is the risk related to a material amount?) and likelihood (is it reasonably possible?) are both considered.

OBS

relevant assertion: designation usually used in the plural.

Key term(s)
  • relevant assertions

French

Domaine(s)
  • Vérification (Comptabilité)
CONT

Pour chacun des risques d'anomalies significatives identifiés au niveau des assertions, [...] le risque inhérent [doit être évalué] en déterminant la probabilité et l'ampleur des anomalies et en [...] demandant comment, et dans quelle mesure, les facteurs de risque inhérent ont une incidence sur la possibilité que les assertions pertinentes comportent des anomalies.

OBS

assertion pertinente : désignation habituellement utilisée au pluriel.

Key term(s)
  • assertions pertinentes

Spanish

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