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DENIAL OPINION [1 record]
Record 1 - internal organization data 2004-10-26
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
- Government Accounting
Record 1, Main entry term, English
- denial of opinion
1, record 1, English, denial%20of%20opinion
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- disclaimer of opinion 2, record 1, English, disclaimer%20of%20opinion
correct, see observation, United States
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A statement that because of a limitation in the scope of the examination or the inability to obtain essential information, the auditor is unable to express an opinion whether the matters subject to audit are in accordance with the criteria against which they were to be assessed. 3, record 1, English, - denial%20of%20opinion
Record number: 1, Textual support number: 1 OBS
In the United States the term "disclaimer of opinion" designates this concept. 4, record 1, English, - denial%20of%20opinion
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité publique
Record 1, Main entry term, French
- impossibilité d'exprimer une opinion
1, record 1, French, impossibilit%C3%A9%20d%27exprimer%20une%20opinion
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- récusation 2, record 1, French, r%C3%A9cusation
correct, feminine noun, Canada
- refus de certifier 2, record 1, French, refus%20de%20certifier
correct, see observation, feminine noun, France
- déclaration d'abstention 2, record 1, French, d%C3%A9claration%20d%27abstention
correct, feminine noun, Belgium
- refus d'attestation 3, record 1, French, refus%20d%27attestation
correct, Belgium
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Dans une mission de vérification (audit, révision), restriction formulée par le professionnel comptable dans son rapport de mission lorsqu'une limitation de son travail l'a empêché d'obtenir suffisamment d'éléments probants, de telle sorte qu'il existe un risque de dérogations aux principes comptables généralement reconnus (ou autres règles comptables appropriées communiquées au lecteur) pouvant avoir un effet si généralisé ou si important qu'il lui est impossible d'exprimer une opinion quant à la fidélité de l'image que les états financiers (ou comptes) ou autres informations donnent de la situation financière et des résultats. 4, record 1, French, - impossibilit%C3%A9%20d%27exprimer%20une%20opinion
Record number: 1, Textual support number: 1 OBS
En France, l'expression «refus de certifier» correspond tantôt au «denial of opinion» (refus de certifier sur limitation ou incertitude), tantôt à l'«adverse opinion» (refus de certifier sur désaccord). En France et en Belgique, le terme «récusation» est utilisé uniquement pour désigner le refus d'une nomination ou le refus d'accepter une mission pour cause de manque d'indépendance. 4, record 1, French, - impossibilit%C3%A9%20d%27exprimer%20une%20opinion
Record 1, Spanish
Record 1, Textual support, Spanish
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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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