TERMIUM Plus®

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LIMITED ASSURANCE ENGAGEMENT [1 record]

Record 1 2024-07-23

English

Subject field(s)
  • Auditing (Accounting)
CONT

The nature, timing and extent of procedures performed in a limited assurance engagement is limited compared with that necessary in a reasonable assurance engagement but is planned to obtain a level of assurance that is, in the practitioner's professional judgment, meaningful.

French

Domaine(s)
  • Vérification (Comptabilité)
CONT

La nature, le calendrier et l'étendue des procédures mises en œuvre dans une mission d'assurance limitée sont moindres que dans une mission d'assurance raisonnable, mais sont planifiés de manière à obtenir un niveau d'assurance qui, selon le jugement professionnel du professionnel en exercice, est valable.

Spanish

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