TERMIUM Plus®
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OPINION DEUX PARTIES [1 record]
Record 1 - internal organization data 2010-08-10
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
Record 1, Main entry term, English
- two-part opinion
1, record 1, English, two%2Dpart%20opinion
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- two-part audit opinion 2, record 1, English, two%2Dpart%20audit%20opinion
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
A one-part audit opinion states that the audit is either "fairly presented" or "fairly presented in accordance with GAAP", while a two-part audit opinion states that the audit is "fairly presented and in accordance with GAAP". ... By requiring the statements to be "fairly presented and in accordance with GAAP", the two-part audit opinion requires an emphasis on principles as well as rules. The two-part opinion requires the rules (GAAP) to be followed with the proviso that overall fairness of presentation of the financial statements is maintained. 3, record 1, English, - two%2Dpart%20opinion
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
Record 1, Main entry term, French
- opinion en deux parties
1, record 1, French, opinion%20en%20deux%20parties
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- double opinion 2, record 1, French, double%20opinion
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Notion selon laquelle l'auditeur émettrait, d'une part, une opinion sur la fidélité de l'image que les états financiers donnent de la situation et des résultats et, d'autre part, une opinion sur la conformité de ces états aux principes comptables généralement reconnus. 2, record 1, French, - opinion%20en%20deux%20parties
Record number: 1, Textual support number: 1 OBS
Cette notion, qui a fait l'objet de nombreux débats au fil des ans, est maintenant rejetée. 2, record 1, French, - opinion%20en%20deux%20parties
Record 1, Spanish
Record 1, Textual support, Spanish
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