Examples from texts
The auditor should test the payables balance for understatement, to see whether the MFI has accounted for all of its payables.L'auditeur doit vérifier que le solde des dettes à court terme n'est pas sous- évalué, c'est-à-dire que l'institution a bien comptabilisé toutes ses dettes.Peck Christen, Robert,Rosenberg, RichardPeck Christen, Robert,Rosenberg, Richardck Christen, Robert,Rosenberg, RichardPeck Christen, Robert,Rosenberg, Richar© 2012 CGAP: Consultative Group to Assist the Poorhttp://www.cgap.org 09.02.2012ck Christen, Robert,Rosenberg, RichardPeck Christen, Robert,Rosenberg, Richar© 2012 CGAP: Consultative Group to Assist the Poorhttp://www.cgap.org 09.02.2012
Such practices often conceal serious loan portfolio quality problems, resulting in material understatement of loan loss provisions in the financial statements.De telles pratiques dissimulent fréquemment de sérieux problèmes relatifs à la qualité du portefeuille de crédits et aboutissent à une sous-estimation importante des provisions pour créances douteuses dans les états financiers.Peck Christen, Robert,Rosenberg, RichardPeck Christen, Robert,Rosenberg, Richardck Christen, Robert,Rosenberg, RichardPeck Christen, Robert,Rosenberg, Richar© 2012 CGAP: Consultative Group to Assist the Poorhttp://www.cgap.org 2/9/2012ck Christen, Robert,Rosenberg, RichardPeck Christen, Robert,Rosenberg, Richar© 2012 CGAP: Consultative Group to Assist the Poorhttp://www.cgap.org 2/9/2012
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Word forms
understatement
noun
Singular | Plural | |
Common case | understatement | understatements |
Possessive case | understatement's | understatements' |