TERMIUM Plus®

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EXPECTATION GAP [1 record]

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Alphabetical list of terms

Record 1 1998-09-18

English

Subject field(s)
  • Auditing (Accounting)

French

Domaine(s)
  • Vérification (Comptabilité)
DEF

Expression utilisée dans le domaine de la vérification (audit, révision) pour décrire le malaise provenant du fait que les services normalement fournis par le professionnel comptable ne correspondent pas entièrement aux attentes des utilisateurs, en ce que, par exemple, l'intervention du professionnel ne vise pas à garantir l'absence de fraude ni à fournir une opinion sur la santé financière de l'entité faisant l'objet de la mission.

Spanish

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