TERMIUM Plus^®

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". A one-part "fairly presented" opinion gives no weight to the rules of GAAP but entirely relies upon fairness as interpreted by the auditor. A one-part "fairly presented in accordance with GAAP" opinion gives the entire weight to the rules, and suggests that if you follow the rules then financial statement presentation will be fair by default.  2, record 1, English, - one%2Dpart%20opinion

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Notion selon laquelle l'auditeur n'émet qu'une seule et même opinion sur la fidélité de l'image que les états financiers donnent de la situation financière et des résultats en conformité avec les principes comptables généralement reconnus ou un autre référentiel d'information financière applicable, la fidélité et la conformité formant un tout indissociable.  1, record 1, French, - opinion%20unique

Record 1,  Textual support,  Spanish