TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
CERTIFICATION RESERVE [1 record]
Record 1 - internal organization data 2010-09-23
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
Record 1, Main entry term, English
- qualified opinion
1, record 1, English, qualified%20opinion
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
An opinion that, except with respect to the effect or possible effect of one or more particular aspects, the matters subject to audit are in accordance with the criteria against which they were assessed. 2, record 1, English, - qualified%20opinion
Record number: 1, Textual support number: 1 OBS
A category of the auditor's reservation of opinion on the financial statements. 3, record 1, English, - qualified%20opinion
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
Record 1, Main entry term, French
- opinion avec réserve
1, record 1, French, opinion%20avec%20r%C3%A9serve
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- opinion nuancée par une réserve 1, record 1, French, opinion%20nuanc%C3%A9e%20par%20une%20r%C3%A9serve
correct, feminine noun
- certification avec réserve 2, record 1, French, certification%20avec%20r%C3%A9serve
correct, feminine noun, France
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Opinion émise par l'auditeur qui fournit l'assurance que, à l'exception des effets certains ou probables d'un ou de plusieurs éléments, les états financiers ou autres informations donnent une image fidèle de la situation financière et des résultats selon les principes comptables généralement reconnus ou un autre référentiel d'information financière applicable. 3, record 1, French, - opinion%20avec%20r%C3%A9serve
Record number: 1, Textual support number: 1 OBS
Catégorie de restriction apportée par le vérificateur à l'opinion qu'il formule sur les états financiers. 2, record 1, French, - opinion%20avec%20r%C3%A9serve
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Verificación (Contabilidad)
Record 1, Main entry term, Spanish
- opinión calificada
1, record 1, Spanish, opini%C3%B3n%20calificada
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- dictamen con reservas 2, record 1, Spanish, dictamen%20con%20reservas
masculine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 OBS
opinión calificada: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 3, record 1, Spanish, - opini%C3%B3n%20calificada
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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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