TERMIUM Plus®

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

review engagement [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2008-03-07

English

Subject field(s)
  • Accounting
DEF

A professional engagement to carry out certain procedures to enable a public accountant to comment as to whether the matters to be reviewed are in accordance with specified criteria, but without performing an audit.

OBS

At the conclusion of a review engagement, the public accountant issues a review engagement report.

French

Domaine(s)
  • Comptabilité
DEF

Mission moins approfondie que la mission d'audit, à l'issue de laquelle le professionnel comptable fournit un niveau modéré d'assurance quant aux informations ou autres éléments faisant l'objet de son évaluation, au regard de critères valables.

OBS

À l'issue de la mission, le professionnel comptable délivre un rapport de mission d'examen (ou rapport de mission d'examen limité) [...]

Spanish

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