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 2008-06-19

English

Subject field(s)
  • Accounting
CONT

Review engagements provide a moderate level of assurance that financial statements are in accordance with appropriate criteria, in all material respects. The accountant's role is to ensure that the information is plausible (or credible).

French

Domaine(s)
  • Comptabilité
DEF

Niveau d'assurance découlant d'une mission d'examen (ou d'examen limité) confiée au professionnel comptable à l'égard d'informations ou d'autres éléments, qui est généralement moins élevé que le niveau d'assurance que procurerait un audit de ces informations ou autres éléments.

Spanish

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Record 2 2008-06-12

English

Subject field(s)
  • Government Accounting
DEF

An audit conclusion in a value-for-money audit report where the auditor states that he has arrived at firm conclusions about some audited areas, but that he has limited his work to these areas because he has found no evidence to indicate significant problems in the other areas.

French

Domaine(s)
  • Comptabilité publique
DEF

Déclaration formulée par le vérificateur dans un rapport de vérification d'optimisation des ressources où il indique qu'il est arrivé à des conclusions fermes sur certains domaines vérifiés, mais qu'il a limité sa vérification à ces domaines car il n'a relevé aucun indice de problèmes importants dans les autres domaines.

Spanish

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© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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