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PARAGRAPHE EXPLICATIF [1 record]

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Record 1 2006-11-27

English

Subject field(s)
  • Auditing (Accounting)
CONT

The proposed ISA 706 requires the auditor to include an emphasis of matter paragraph in the auditor’s report when a significant uncertainty is both unusual and of fundamental importance to the user's understanding of the financial statements.

French

Domaine(s)
  • Vérification (Comptabilité)
DEF

Paragraphe du rapport d'audit dans lequel l'auditeur souligne un problème significatif concernant la continuité de l'exploitation ou une incertitude importante dont l'issue dépend d'actions ou d'événements futurs qui échappent au contrôle direct de l'entité et qui est susceptible d'avoir une incidence sur les états financiers.

Spanish

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