TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
auditor's opinion [1 record]
Record 1 - internal organization data 2024-08-28
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
Record 1, Main entry term, English
- audit opinion
1, record 1, English, audit%20opinion
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- auditor's opinion 2, record 1, English, auditor%27s%20opinion
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The conclusion reached [by an auditor] on whether or not the financial statements are presented fairly in all material respects in accordance with the applicable financial reporting framework. 3, record 1, English, - audit%20opinion
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
Record 1, Main entry term, French
- opinion d'audit
1, record 1, French, opinion%20d%27audit
correct, see observation, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- opinion de l'auditeur 2, record 1, French, opinion%20de%20l%27auditeur
correct, see observation, feminine noun
- opinion du commissaire aux comptes 3, record 1, French, opinion%20du%20commissaire%20aux%20comptes
correct, feminine noun, France
- opinion du commissaire 4, record 1, French, opinion%20du%20commissaire
correct, feminine noun, Belgium
- opinion du réviseur d'entreprises 5, record 1, French, opinion%20du%20r%C3%A9viseur%20d%27entreprises
correct, feminine noun, Belgium
- opinion du vérificateur 6, record 1, French, opinion%20du%20v%C3%A9rificateur
former designation, correct, see observation, feminine noun, Canada
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
[Conclusion] exprimée par l'auditeur qui indique s'il conclut ou non que les états financiers ont été préparés, dans tous leurs aspects significatifs, conformément au référentiel d'information financière applicable. 7, record 1, French, - opinion%20d%27audit
Record number: 1, Textual support number: 1 OBS
opinion du vérificateur : Le terme «vérificateur» a été en usage dans les normes canadiennes jusqu'en décembre 2010, date à laquelle un consensus international a entériné l'emploi de la désignation «auditeur». 8, record 1, French, - opinion%20d%27audit
Record number: 1, Textual support number: 2 OBS
opinion d'audit; opinion de l'auditeur : Le Bureau de la traduction du gouvernement du Canada recommande l'usage des termes «audit» et «auditeur» dans le domaine de la comptabilité (REC-13/2013-02). 9, record 1, French, - opinion%20d%27audit
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Verificación (Contabilidad)
Record 1, Main entry term, Spanish
- opinión del auditor
1, record 1, Spanish, opini%C3%B3n%20del%20auditor
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- opinión del fiscalizador 1, record 1, Spanish, opini%C3%B3n%20del%20fiscalizador
correct, see observation, masculine noun
- opinión del revisor 1, record 1, Spanish, opini%C3%B3n%20del%20revisor
correct, masculine noun
- opinión del controlador 1, record 1, Spanish, opini%C3%B3n%20del%20controlador
correct, masculine noun
- opinión del censor de cuentas 1, record 1, Spanish, opini%C3%B3n%20del%20censor%20de%20cuentas
correct, masculine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 OBS
opinión del fiscalizador: este término se emplea en el campo de la contabilidad pública. 2, record 1, Spanish, - opini%C3%B3n%20del%20auditor
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