TERMIUM Plus®

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

PARAGRAPHE EXPRESSION ASSURANCE NEGATIVE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2010-11-01

English

Subject field(s)
  • Accounting
  • Business and Administrative Documents
DEF

A paragraph in public accountant's report that conveys negative assurance.

French

Domaine(s)
  • Comptabilité
  • Écrits commerciaux et administratifs
DEF

Paragraphe du libellé type du rapport de mission d'examen ou d'examen limité dans lequel le professionnel comptable précise qu'à la suite de son examen des états financiers et autres informations, il n'a rien relevé qui le porte à croire que ces états ou informations ne sont pas conformes, à tous égards importants, aux principes comptables généralement reconnus (ou autres règles comptables appropriées communiquées au lecteur).

Spanish

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