TERMIUM Plus®

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

ECART IMPORTANT [1 record]

Record 1 2024-09-26

English

Subject field(s)
  • Auditing (Accounting)
  • Government Accounting
  • Public Administration
CONT

Significant deviations[,] including omissions, are considered to be significant if they, individually or in the aggregate, could reasonably be expected to influence relevant decisions of intended users taken on the basis of the practitioner's report.

OBS

For direct engagements only.

French

Domaine(s)
  • Vérification (Comptabilité)
  • Comptabilité publique
  • Administration publique
CONT

Écart important [:] Les écarts, y compris les omissions, sont considérés comme importants lorsqu'il est raisonnable de s'attendre à ce que, individuellement ou collectivement, ils puissent influencer les décisions pertinentes que les utilisateurs visés prennent en se fondant sur le rapport du professionnel en exercice.

OBS

Pour les missions d'appréciation directe seulement.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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