TERMIUM Plus®

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

PIECEMEAL OPINION [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2010-11-10

English

Subject field(s)
  • Auditing (Accounting)
DEF

A type of opinion formerly used when the auditor, while giving an adverse opinion or a denial of opinion with respect to the financial statements or other financial information taken as a whole, expressed an unqualified opinion on certain specific items in the financial statements or other financial information.

OBS

A piecemeal opinion is not permitted anymore under Generally Accepted Auditing Standards (GAAS).

French

Domaine(s)
  • Vérification (Comptabilité)
DEF

Opinion sans réserve exprimée par l'auditeur sur des postes particuliers, en complément d'une opinion défavorable ou d'une impossibilité d'exprimer une opinion à l'égard des états financiers ou autres informations financières pris dans leur ensemble.

OBS

L'expression d'opinions partielles est maintenant interdite.

Spanish

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