TERMIUM Plus®

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

PARAGRAPHE LIMITATION INTERVENTION [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2017-02-13

English

Subject field(s)
  • Accounting
DEF

A paragraph in a public accountant's report that conveys a disclaimer.

OBS

disclaimer: A statement contained in an ... accountant's report that the engagement is not an audit engagement and therefore an audit opinion is not being expressed.

French

Domaine(s)
  • Comptabilité
DEF

Paragraphe du rapport de mission d'examen (ou d'examen limité) dans lequel le professionnel comptable précise que l'examen ne constitue pas un audit et qu'il ne vise pas à l'expression d'une opinion.

OBS

Aux États-Unis et dans les normes internationales, c'est sans le paragraphe de délimitation [...] que le professionnel comptable doit préciser qu'aucun audit n'a été réalisé, que les contrôles mis en œuvre fournissent un niveau d'assurance moins élevé qu'un audit, et qu'aucune opinion d'audit n'est exprimée.

Spanish

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