TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

PARAGRAPHE INTRODUCTION [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2008-12-04

English

Subject field(s)
  • Auditing (Accounting)
  • Government Accounting
DEF

The first paragraph of the auditor's standard report in which the auditor identifies the financial statements audited and distinguishes management's responsibilities from those of the auditor.

French

Domaine(s)
  • Vérification (Comptabilité)
  • Comptabilité publique
DEF

Premier paragraphe du rapport d'audit dans lequel sont indiqués les états financiers ou autres informations faisant l'objet du rapport, ainsi que les responsabilités respectives de l'auditeur et de l'organe de direction de l'entité chargé d'établir et, le cas échéant, d'arrêter les informations faisant l'objet de la mission.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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