BUSINESS AND COMPETITION|accounting
- iomláine Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- Comhthéacs '...dearbhú bainistithe maidir le hiomláine, cruinneas agus fírinneacht na gcuntas agus dea-fheidhmiú na gcóras rialaithe inmheánach, bunaithe ar chritéir oibiachtúla, chomh maith le dlíthiúlacht agus rialtacht na mbun-idirbheart...' Tagairt "Rialachán (AE) Uimh. 1306/2013 maidir leis an gcomhbheartas talmhaíochta a mhaoiniú, a bhainistiú agus faireachán a dhéanamh air agus lena n-aisghairtear Rialacháin (CEE) Uimh. 352/78, (CE) Uimh. 165/94, (CE) Uimh. 2799/98, (CE) Uimh. 814/2000, (CE) Uimh. 1290/2005 agus (CE) Uimh. 485/2008 ón gComhairle, CELEX:32013R1306/GA"
- completeness
- en
- Sainmhíniú assertion that the full amounts of all transactions were recorded, without error, that all reported asset, liability, and equity balances have been fully reported and that all information disclosed is in the correct amounts, and which reflect their proper values Tagairt "COM-Terminology Coordination, based on: Accounting Tools. What are management assertions in auditing?, http://www.accountingtools.com/questions-and-answers/what-are-management-assertions-in-auditing.html [11.7.2016]"