TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
SEUIL IMPORTANCE RELATIVE [1 record]
Record 1 - internal organization data 2024-10-29
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
- Government Accounting
Record 1, Main entry term, English
- materiality level
1, record 1, English, materiality%20level
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- materiality limit 2, record 1, English, materiality%20limit
correct
- materiality threshold 2, record 1, English, materiality%20threshold
correct
- materiality 3, record 1, English, materiality
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
... management and the [chartered professional accountant] must exercise professional judgment in determining and applying materiality both when they prepare financial statements and when planning/performing an assurance engagement. 4, record 1, English, - materiality%20level
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité publique
Record 1, Main entry term, French
- seuil de signification
1, record 1, French, seuil%20de%20signification
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- seuil d'importance relative 2, record 1, French, seuil%20d%27importance%20relative
former designation, correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
[...] la direction et le [comptable professionnel agréé] doivent faire preuve de jugement professionnel dans la détermination et l'application du seuil de signification à la fois dans le cadre de la préparation des états financiers et dans le cadre de la planification/exécution d'une mission de certification. 3, record 1, French, - seuil%20de%20signification
Record number: 1, Textual support number: 1 OBS
seuil d'importance relative : Le terme «seuil d'importance relative» 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 «seuil de signfication». 4, record 1, French, - seuil%20de%20signification
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Verificación (Contabilidad)
- Contabilidad pública
Record 1, Main entry term, Spanish
- grado de importancia
1, record 1, Spanish, grado%20de%20importancia
masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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