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FRAUDE COMMISE DIRECTION [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1993-02-09

English

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

A form of fraud perpetrated by, or with the knowledge and consent of a senior officer of the entity. This form of fraud has a material impact on the entity's financial statements and usually involves lying to the independent auditors.

French

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

Action frauduleuse commise par un cadre supérieur de l'entité ou commise de connivence avec celui-ci, qui a des répercussions importantes sur les états financiers de l'entité et qui comporte habituellement des déclarations mensongères en réponse aux questions posées par les vérificateurs indépendants.

Spanish

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