TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
ULTIMATE RISK [2 records]
Record 1 - internal organization data 2013-02-10
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
- Government Accounting
Record 1, Main entry term, English
- audit risk
1, record 1, English, audit%20risk
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- overall audit risk 2, record 1, English, overall%20audit%20risk
correct
- ultimate audit risk 3, record 1, English, ultimate%20audit%20risk
correct
- absolute risk 2, record 1, English, absolute%20risk
correct
- overall risk 3, record 1, English, overall%20risk
correct
- ultimate risk 2, record 1, English, ultimate%20risk
correct
- joint risk 4, record 1, English, joint%20risk
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Exposure to the possibility that an auditor will fail to express a reservation of opinion on financial statements, or other financial information, that are materially misstated. 5, record 1, English, - audit%20risk
Record number: 1, Textual support number: 1 OBS
[Audit risk] comprises three elements: inherent risk, control risk and detection risk. 5, record 1, English, - audit%20risk
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité publique
Record 1, Main entry term, French
- risque d'audit
1, record 1, French, risque%20d%27audit
correct, see observation, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- risque de mission de vérification 1, record 1, French, risque%20de%20mission%20de%20v%C3%A9rification
correct, masculine noun, Canada
- risque lié à la vérification 2, record 1, French, risque%20li%C3%A9%20%C3%A0%20la%20v%C3%A9rification
correct, masculine noun, Canada
- risque global 2, record 1, French, risque%20global
correct, masculine noun
- risque ultime 2, record 1, French, risque%20ultime
correct, masculine noun
- risque de révision 1, record 1, French, risque%20de%20r%C3%A9vision
correct, masculine noun, Belgium
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Risque que l'auditeur exprime une opinion inappropriée sur des états financiers contenant des inexactitudes ou anomalies importantes, la nature même de ses travaux pouvant faire en sorte qu'une inexactitude ou anomalie importante passe inaperçue. 1, record 1, French, - risque%20d%27audit
Record number: 1, Textual support number: 1 OBS
Le risque d'audit se décompose en risque inhérent, risque de non-contrôle et risque de non-détection. 3, record 1, French, - risque%20d%27audit
Record number: 1, Textual support number: 2 OBS
risque d'audit : le Bureau de la traduction du gouvernement du Canada recommande l’usage du terme «audit» comme équivalent de l’anglais «audit» dans le domaine de la comptabilité (REC-13/2013-02). 3, record 1, French, - risque%20d%27audit
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Verificación (Contabilidad)
- Contabilidad pública
Record 1, Main entry term, Spanish
- riesgo de la auditoría
1, record 1, Spanish, riesgo%20de%20la%20auditor%C3%ADa
masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- riesgo de la fiscalización 1, record 1, Spanish, riesgo%20de%20la%20fiscalizaci%C3%B3n
see observation, masculine noun
- riesgo del control 1, record 1, Spanish, riesgo%20del%20control
masculine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 OBS
riesgo de la fiscalización: este término se emplea en el campo de la contabilidad pública. 2, record 1, Spanish, - riesgo%20de%20la%20auditor%C3%ADa
Record 2 - internal organization data 1996-02-28
Record 2, English
Record 2, Subject field(s)
- Banking
Record 2, Main entry term, English
- ultimate risk 1, record 2, English, ultimate%20risk
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
The debt instrument would be excluded from the definition of total exposures for the purposes of country risk provisioning, but would be included with other exposures (based on ultimate risk) for purposes of reporting country exposures. [Office of the Superintendent of Financial Institutions]. 2, record 2, English, - ultimate%20risk
Record 2, French
Record 2, Domaine(s)
- Banque
Record 2, Main entry term, French
- risque ultime
1, record 2, French, risque%20ultime
masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- risque assumé en dernier ressort 2, record 2, French, risque%20assum%C3%A9%20en%20dernier%20ressort
masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
Les titres de créance doivent être exclus de la définition de l'engagement total pour la constitution des provisions à l'égard des risque-pays, mais ajoutés aux autres engagements (selon le risque ultime) aux fins de la déclaration de l'engagement à l'égard des risque-pays. [Bureau du surintendant des institutions financières]. 3, record 2, French, - risque%20ultime
Record 2, Spanish
Record 2, Textual support, Spanish
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