TERMIUM Plus®

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

long-form report [1 record]

Record 1 2008-07-09

English

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

A report prepared by a public accountant at the conclusion of an engagement,containing information such as details of items in the financial statements, statistical data, explanatory comments, recommendations to management or a description of the scope of the examination more detailed than the description found in the standard report.

OBS

The long-form report may or may not include an auditor's opinion.

French

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

Rapport, rédigé par le professionnel comptable à l'issue de certaines missions, renfermant des renseignements plus détaillés que le rapport type de mission.

OBS

Par exemple, le rapport détaillé fournit une description plus détaillée des objectifs et de l'étendue de la mission, des critères utilisés, des constatations et de la conclusion du professionnel comptable. Ce type de rapport est généralement peu répandu.

OBS

En Belgique, il est obligatoire pour les établissements de crédit et les entreprises d'assurance.

Spanish

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