TERMIUM Plus®

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GENERIC OPINION [1 record]

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Alphabetical list of terms

Record 1 2006-11-27

English

Subject field(s)
  • Auditing (Accounting)
CONT

Regulations that went into effect on December 30 stripped away the safety net formerly provided by the generic opinion letters offered by the promoters of these tax-advantaged techniques.

French

Domaine(s)
  • Vérification (Comptabilité)
DEF

Déclaration écrite produite par le professionnel comptable qui est consulté sur les principes comptables, les normes d'audit ou les normes d'examen (ou d'examen limité) qu'il conviendrait d'appliquer relativement à une opération hypothétique, dans laquelle il exprime un avis qui porte uniquement sur les données et les hypothèses présentées par le demandeur, sans égard aux faits ou aux circonstances propres à une situation particulière.

Spanish

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