TERMIUM Plus®
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MODIFIED OPINION [2 records]
Record 1 - internal organization data 2024-10-29
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
Record 1, Main entry term, English
- modified opinion
1, record 1, English, modified%20opinion
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
[The standard] establishes three types of modified opinions, namely, a qualified opinion, an adverse opinion, and a disclaimer of opinion. 2, record 1, English, - modified%20opinion
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
Record 1, Main entry term, French
- opinion modifiée
1, record 1, French, opinion%20modifi%C3%A9e
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
La [norme] décrit trois types d'opinions modifiées, à savoir l'opinion avec réserve, l'opinion défavorable et la formulation d'une impossibilité d'exprimer une opinion. 2, record 1, French, - opinion%20modifi%C3%A9e
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2013-02-20
Record 2, English
Record 2, Subject field(s)
- Auditing (Accounting)
Record 2, Main entry term, English
- modified audit report
1, record 2, English, modified%20audit%20report
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- modified auditor's report 1, record 2, English, modified%20auditor%27s%20report
correct
- modified report 2, record 2, English, modified%20report
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
A "modified auditor's report"... is the term used to describe an auditor's report containing an emphasis of matter, a qualified opinion... a disclaimer of opinion... or an adverse opinion. 3, record 2, English, - modified%20audit%20report
Record 2, French
Record 2, Domaine(s)
- Vérification (Comptabilité)
Record 2, Main entry term, French
- rapport d'audit modifié
1, record 2, French, rapport%20d%27audit%20modifi%C3%A9
correct, see observation, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- rapport modifié 1, record 2, French, rapport%20modifi%C3%A9
correct, masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Rapport de l'auditeur qui comporte des modifications par rapport au libellé type, par exemple un paragraphe d'observation (ou paragraphe explicatif), l'expression d'une opinion avec réserve ou d'une opinion défavorable, ou encore la mention de l'impossibilité pour l'auditeur d'exprimer une opinion. 1, record 2, French, - rapport%20d%27audit%20modifi%C3%A9
Record number: 2, Textual support number: 1 OBS
rapport d'audit modifié : Le Bureau de la traduction du gouvernement du Canada recommande l’usage du terme «audit» dans le domaine de la comptabilité (REC-13/2013-02). 2, record 2, French, - rapport%20d%27audit%20modifi%C3%A9
Record 2, Spanish
Record 2, Textual support, Spanish
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