TERMIUM Plus®

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

DIRECT REPORTING ENGAGEMENT [2 records]

Record 1 1998-09-21

English

Subject field(s)
  • Environmental Economics
  • Auditing (Accounting)
DEF

The approach taken by an auditor when the responsible party does not provide an assertion or report about the subject matter being audited.

OBS

The auditor describes the subject matter in question and conducts the necessary audit examination to ascertain and report on the subject matter's conformity with the established criteria.

OBS

Compare to "attest(ation) engagement".

French

Domaine(s)
  • Économie environnementale
  • Vérification (Comptabilité)
DEF

Démarche suivie par le vérificateur dans le cas où les responsables ne fournissent pas d'assertion ou de rapport sur l'objet de la vérification. Dans ce cas, le vérificateur décrit lui-même l'objet en question, et procède au travail de vérification nécessaire pour pouvoir exprimer une opinion sur sa conformité aux critères établis.

Spanish

Save record 1

Record 2 1993-02-01

English

Subject field(s)
  • Auditing (Accounting)

French

Domaine(s)
  • Vérification (Comptabilité)

Spanish

Save record 2

Copyright notice for the TERMIUM Plus® data bank

© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

Features

Language Portal of Canada

Access a collection of Canadian resources on all aspects of English and French, including quizzes.

Writing tools

The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.

Glossaries and vocabularies

Access Translation Bureau glossaries and vocabularies.

Date Modified: