TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

A one-part audit opinion states that the audit is either "fairly presented" or "fairly presented in accordance with GAAP", while a two-part audit opinion states that the audit is "fairly presented and in accordance with GAAP". ... By requiring the statements to be "fairly presented and in accordance with GAAP", the two-part audit opinion requires an emphasis on principles as well as rules. The two-part opinion requires the rules (GAAP) to be followed with the proviso that overall fairness of presentation of the financial statements is maintained.  3, record 1, English, - two%2Dpart%20opinion

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Notion selon laquelle l'auditeur émettrait, d'une part, une opinion sur la fidélité de l'image que les états financiers donnent de la situation et des résultats et, d'autre part, une opinion sur la conformité de ces états aux principes comptables généralement reconnus.  2, record 1, French, - opinion%20en%20deux%20parties

Record number: 1, Textual support number: 1 OBS

Cette notion, qui a fait l'objet de nombreux débats au fil des ans, est maintenant rejetée.  2, record 1, French, - opinion%20en%20deux%20parties

Record 1,  Textual support,  Spanish