TERMIUM Plus®

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

DENY OPINION [1 record]

Record 1 1993-01-11

English

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

Should disagreement arise, the auditor would need to consider whether it would be more appropriate to give a denial of opinion, an adverse opinion, or withdraw from the engagement altogether.

French

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

S'il y a désaccord, il convient que le vérificateur se demande s'il ne devrait pas se récuser, formuler une opinion défavorable, ou même renoncer à poursuivre la mission.

Spanish

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