TERMIUM Plus®

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

DEMANDE CONFIRMATION EXPRESSE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2007-05-01

English

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

A written request sent by an auditor to obtain a positive reply from a third party irrespective of whether that third party agrees with the information provided.

French

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

Demande de confirmation à laquelle l'entité cliente, à la requête du professionnel comptable, invite un tiers (banque, client, fournisseur) à répondre expressément, que ce dernier soit d'accord ou non avec les renseignements qui lui sont communiqués.

OBS

La réponse à une demande de confirmation expresse fait nécessairement ressortir soit l'accord du tiers, soit les points de divergence sur lesquels le professionnel comptable doit concentrer son attention.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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