TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

negative assurance [1 record]

Record 1 2010-11-04

English

Subject field(s)
  • Financial Accounting
  • Auditing (Accounting)
DEF

A statement by a public accountant to the effect that, having carried out a professional engagement, nothing has come to the public accountant's attention that would provide reason to believe that the matters under consideration do not meet specified criteria.

OBS

This conclusion is not an auditor's opinion.

French

Domaine(s)
  • Comptabilité générale
  • Vérification (Comptabilité)
DEF

Déclaration dans laquelle le vérificateur affirme n'avoir rien détecté au cours de sa vérification qui le porte à croire que l'information vérifiée ne respecte pas certains critères.

OBS

Cette déclaration ne constitue pas une opinion de vérificateur.

Spanish

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