TERMIUM Plus®

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MANIFESTEMENT NEGLIGEABLE [1 record]

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Record 1 2024-07-20

English

Subject field(s)
  • Auditing (Accounting)
CONT

The practitioner shall consider whether individual deviations identified during the engagement (other than those that are clearly trivial) have characteristics, for example a root cause or a problematic pattern, that indicate the aggregate effect of individual deviations is likely to be significant.

French

Domaine(s)
  • Vérification (Comptabilité)
CONT

Le professionnel en exercice doit déterminer si les écarts isolés relevés au cours de la mission (autres que ceux qui sont manifestement négligeables) présentent des caractéristiques, par exemple une cause profonde ou une tendance problématique, qui indiquent que, pris collectivement, les écarts isolés sont susceptibles d'avoir une incidence importante.

Spanish

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