TERMIUM Plus®

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

MODERATE LEVEL ASSURANCE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2008-06-19

English

Subject field(s)
  • Accounting
CONT

Review engagements provide a moderate level of assurance that financial statements are in accordance with appropriate criteria, in all material respects. The accountant's role is to ensure that the information is plausible (or credible).

French

Domaine(s)
  • Comptabilité
DEF

Niveau d'assurance découlant d'une mission d'examen (ou d'examen limité) confiée au professionnel comptable à l'égard d'informations ou d'autres éléments, qui est généralement moins élevé que le niveau d'assurance que procurerait un audit de ces informations ou autres éléments.

Spanish

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