TERMIUM Plus®

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

DECLARATION PASSIF [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1996-10-30

English

Subject field(s)
  • Auditing (Accounting)
DEF

A letter of representation obtained by the auditor from the client covering the client's actual and contingent liabilities, commitments, and assets pledged as security for debts.

French

Domaine(s)
  • Vérification (Comptabilité)
DEF

Au Canada, lettre qui était remise au vérificateur par son client et dans laquelle celui-ci déclarait avoir tenu compte, dans les états financiers et les notes complémentaires, de toutes ses dettes réelles et éventuelles, des engagements contractés ainsi que des biens affectés en garantie d'emprunts.

Spanish

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