TERMIUM Plus®

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Record 1 2024-09-30

English

Subject field(s)
  • Auditing (Accounting)
CONT

[A] section [of the auditor's report] explains that the auditor's responsibility is to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that expresses an opinion and highlights the audit process.

French

Domaine(s)
  • Vérification (Comptabilité)
CONT

[Une] section [du rapport de l'auditeur] explique que la responsabilité de l'auditeur consiste à obtenir l'assurance raisonnable que les états financiers pris dans leur ensemble ne comportent pas d'anomalies significatives, que celles-ci résultent de fraudes ou d'erreurs, et à délivrer un rapport d'audit dans lequel il exprime une opinion et fait état du processus d'audit.

Spanish

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