TERMIUM Plus®

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reservation of opinion in the auditor's report [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2013-02-21

English

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

A generic term for an adverse opinion, a denial of opinion and a qualified opinion.

French

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

Terme générique désignant les trois situations donnant lieu, pour [l'auditeur], soit à une opinion avec réserve, soit à une opinion défavorable, soit à une récusation.

OBS

restriction dans le rapport de l'auditeur : Le Bureau de la traduction du gouvernement du Canada recommande l’usage du terme «auditeur» comme équivalent de l’anglais «auditor» dans le domaine de la comptabilité (REC-13/2013-02).

Spanish

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