TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
AUDIT OPINION [1 record]
Record 1 - internal organization data 2013-02-15
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
- Government Accounting
Record 1, Main entry term, English
- auditor's opinion
1, record 1, English, auditor%27s%20opinion
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- opinion 2, record 1, English, opinion
correct
- audit opinion 3, record 1, English, audit%20opinion
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
An opinion expressed in the auditor's report on the fairness of the information presented. 4, record 1, English, - auditor%27s%20opinion
Record number: 1, Textual support number: 1 OBS
The CICA [Canadian Institute of Chartered Accountants] wording no longer includes reference to generally accepted accounting principles. However, since subsection 132(2) of the Financial Administration Act requires inclusion of this reference, it is still used for those cases relating to Crown corporations governed by the Act. 4, record 1, English, - auditor%27s%20opinion
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité publique
Record 1, Main entry term, French
- opinion de l'auditeur
1, record 1, French, opinion%20de%20l%27auditeur
correct, see observation, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- opinion 1, record 1, French, opinion
correct, feminine noun
- opinion du vérificateur 2, record 1, French, opinion%20du%20v%C3%A9rificateur
correct, feminine noun, Canada
- opinion du commissaire aux comptes 3, record 1, French, opinion%20du%20commissaire%20aux%20comptes
correct, feminine noun, France
- opinion du commissaire 1, record 1, French, opinion%20du%20commissaire
correct, feminine noun, France
- opinion du réviseur d'entreprises 1, record 1, French, opinion%20du%20r%C3%A9viseur%20d%27entreprises
correct, feminine noun, Belgium
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Opinion exprimée par le vérificateur dans son rapport sur la fidélité de l'information présentée. 4, record 1, French, - opinion%20de%20l%27auditeur
Record number: 1, Textual support number: 1 OBS
Le libellé de l'ICCA [Institut Canadien des Comptables Agréés] ne comprend plus la référence aux principes comptables généralement reconnus, mais comme le paragraphe 132(2) de la Loi sur la gestion de finances publiques exige cette référence, celle-ci est conservée dans le cas des sociétés d'État régies par cette loi. 4, record 1, French, - opinion%20de%20l%27auditeur
Record number: 1, Textual support number: 2 OBS
opinion 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). 5, record 1, French, - opinion%20de%20l%27auditeur
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Verificación (Contabilidad)
- Contabilidad pública
Record 1, Main entry term, Spanish
- opinión del auditor
1, record 1, Spanish, opini%C3%B3n%20del%20auditor
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- opinión del fiscalizador 1, record 1, Spanish, opini%C3%B3n%20del%20fiscalizador
correct, see observation, masculine noun
- opinión del revisor 1, record 1, Spanish, opini%C3%B3n%20del%20revisor
correct, masculine noun
- opinión del controlador 1, record 1, Spanish, opini%C3%B3n%20del%20controlador
correct, masculine noun
- opinión del censor de cuentas 1, record 1, Spanish, opini%C3%B3n%20del%20censor%20de%20cuentas
correct, masculine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 OBS
opinión del fiscalizador: este término se emplea en el campo de la contabilidad pública. 2, record 1, Spanish, - opini%C3%B3n%20del%20auditor
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