TERMIUM Plus®

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Consult the Government of Canada’s terminology data bank.

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Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2008-06-12

English

Subject field(s)
  • Accounting
  • Auditing (Accounting)
DEF

An expression in the auditor's report that emphasizes the concept of materiality.

French

Domaine(s)
  • Comptabilité
  • Vérification (Comptabilité)
DEF

Expression utilisée dans les rapports de mission pour indiquer que les déclarations qui y sont formulées tiennent compte de tous les éléments importants en égard à l'objet de la mission, mais non de ceux dont l'incidence est négligeable.

OBS

Expression privilégiée par l'IFAC (International Federation of Accounts).

Spanish

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