TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
OPINION SHOPPING [1 record]
Record 1 - internal organization data 2011-08-08
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
Record 1, Main entry term, English
- opinion shopping
1, record 1, English, opinion%20shopping
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The search by a company for a new accountant when its opinion on specific transactions differs from that of its present accountant. 2, record 1, English, - opinion%20shopping
Record number: 1, Textual support number: 1 CONT
In today's complex financial reporting environment, there is an increasing tendency for entities to consult with CPA [Certified Public Accountant] firms other than their own auditors on accounting or financial reporting issues. This practice is called "opinion shopping"–a term that implies that the client will shop around until it finds an auditor who will agree with its position and then hire that auditor. 3, record 1, English, - opinion%20shopping
Record number: 1, Textual support number: 1 OBS
opinion shopping : term published in the Journal officiel by the Commission générale de terminologie et de néologie of the Government of France. 4, record 1, English, - opinion%20shopping
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
Record 1, Main entry term, French
- magasinage d'opinion
1, record 1, French, magasinage%20d%27opinion
correct, masculine noun, Canada
Record 1, Abbreviations, French
Record 1, Synonyms, French
- recherche d'avis favorable 1, record 1, French, recherche%20d%27avis%20favorable
correct, feminine noun
- quête d'opinion favorable 2, record 1, French, qu%C3%AAte%20d%27opinion%20favorable
correct, feminine noun
- chalandage d'opinion 3, record 1, French, chalandage%20d%27opinion
correct, see observation, masculine noun, France
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Recherche systématique de la firme d'audit susceptible d'être d'accord avec les options comptables souhaitées par la direction d'une société. 3, record 1, French, - magasinage%20d%27opinion
Record number: 1, Textual support number: 1 OBS
Définition publiée au Journal officiel par la Commission générale de terminologie et de néologie du gouvernement de la France. 4, record 1, French, - magasinage%20d%27opinion
Record number: 1, Textual support number: 2 OBS
L'expression chalandage d'opinion fait l'objet d'une recommandation officielle en France. 1, record 1, French, - magasinage%20d%27opinion
Record 1, Spanish
Record 1, Textual support, Spanish
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