TERMIUM Plus®

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

ATTEST REPORT [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2006-09-08

English

Subject field(s)
  • Auditing (Accounting)
  • Government Accounting
DEF

One of the two primary forms of a value-for-money audit report, the other being the direct report.

CONT

In value-for-money auditing, the attest report conveys the auditor's opinion on an accountability report prepared by the audited entity's management.

French

Domaine(s)
  • Vérification (Comptabilité)
  • Comptabilité publique
DEF

Communication écrite délivrée par le professionnel comptable à l'issue d'une mission d'attestation.

CONT

En vérification d'optimisation des ressources, le rapport d'attestation communique l'opinion du vérificateur sur un compte rendu préparé par la direction de l'entité vérifiée.

OBS

En Belgique, le terme «attestation» s'utilise essentiellement en contexte de révision.

Spanish

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