TERMIUM Plus®
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OPINION ADVERSA [1 record]
Record 1 - internal organization data 2024-10-29
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
Record 1, Main entry term, English
- adverse opinion
1, record 1, English, adverse%20opinion
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
The final type of audit opinion is an adverse opinion. ... An adverse audit report usually indicates that financial reports contain gross misstatements and have the potential for fraud. ... Adverse opinions send out a high alert that the company's records haven't been prepared according to GAAP [generally accepted accounting principles]. 2, record 1, English, - adverse%20opinion
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
Record 1, Main entry term, French
- opinion défavorable
1, record 1, French, opinion%20d%C3%A9favorable
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Verificación (Contabilidad)
Record 1, Main entry term, Spanish
- opinión adversa
1, record 1, Spanish, opini%C3%B3n%20adversa
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- opinión negativa 1, record 1, Spanish, opini%C3%B3n%20negativa
correct, feminine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Opinión técnica emitida por un auditor, en la que manifiesta que las cuentas anuales no representan fielmente la situación financiera, el resultado de las operaciones, o los cambios en la situación financiera de la empresa de acuerdo con principios de contabilidad generalmente aceptados. El auditor debe indicar las razones que le obligan a emitirla. Se emite cuando no se considera apropiada una abstención de opinión, ya que se tiene la información suficiente para concluir que las cuentas anuales no están presentadas razonablemente. 1, record 1, Spanish, - opini%C3%B3n%20adversa
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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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