TERMIUM Plus®
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UNQUALIFIED OPINION [3 records]
Record 1 - internal organization data 2024-10-29
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
- Government Accounting
Record 1, Main entry term, English
- unqualified opinion
1, record 1, English, unqualified%20opinion
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- clean opinion 2, record 1, English, clean%20opinion
correct, familiar
- positive opinion 2, record 1, English, positive%20opinion
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
An unqualified opinion is considered a clean report.... An unqualified opinion doesn’t have any adverse comments, and it doesn’t include any disclaimers about any clauses or the audit process. 3, record 1, English, - unqualified%20opinion
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité publique
Record 1, Main entry term, French
- opinion sans réserve
1, record 1, French, opinion%20sans%20r%C3%A9serve
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- opinion favorable 2, record 1, French, opinion%20favorable
correct, feminine noun
- certification sans réserve 2, record 1, French, certification%20sans%20r%C3%A9serve
correct, feminine noun, France
- attestation sans réserve 2, record 1, French, attestation%20sans%20r%C3%A9serve
correct, feminine noun, Belgium
Record 1, Textual support, French
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Verificación (Contabilidad)
- Contabilidad pública
Record 1, Main entry term, Spanish
- auditoría limpia
1, record 1, Spanish, auditor%C3%ADa%20limpia
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Informe de un auditor en el que señala que ha podido examinar toda la información contable y que ésta sigue los principios de contabilidad generalmente aceptados. Es lo contrario de una opinión calificada. 1, record 1, Spanish, - auditor%C3%ADa%20limpia
Record number: 1, Textual support number: 1 OBS
auditoría limpia: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 2, record 1, Spanish, - auditor%C3%ADa%20limpia
Record 2 - internal organization data 2024-06-30
Record 2, English
Record 2, Subject field(s)
- Auditing (Accounting)
Record 2, Main entry term, English
- acceptable level of risk
1, record 2, English, acceptable%20level%20of%20risk
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- acceptable audit risk 2, record 2, English, acceptable%20audit%20risk
correct
- acceptable risk 2, record 2, English, acceptable%20risk
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
Acceptable audit risk is the risk that the auditor is willing to take of giving an unqualified opinion when the financial statements are materially misstated. 3, record 2, English, - acceptable%20level%20of%20risk
Record 2, French
Record 2, Domaine(s)
- Vérification (Comptabilité)
Record 2, Main entry term, French
- niveau de risque acceptable
1, record 2, French, niveau%20de%20risque%20acceptable
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- niveau acceptable de risque 2, record 2, French, niveau%20acceptable%20de%20risque
correct, masculine noun
- degré acceptable de risque 2, record 2, French, degr%C3%A9%20acceptable%20de%20risque
correct, masculine noun
Record 2, Textual support, French
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2010-11-10
Record 3, English
Record 3, Subject field(s)
- Auditing (Accounting)
Record 3, Main entry term, English
- piecemeal opinion
1, record 3, English, piecemeal%20opinion
correct, see observation
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
A type of opinion formerly used when the auditor, while giving an adverse opinion or a denial of opinion with respect to the financial statements or other financial information taken as a whole, expressed an unqualified opinion on certain specific items in the financial statements or other financial information. 2, record 3, English, - piecemeal%20opinion
Record number: 3, Textual support number: 1 OBS
A piecemeal opinion is not permitted anymore under Generally Accepted Auditing Standards (GAAS). 3, record 3, English, - piecemeal%20opinion
Record 3, French
Record 3, Domaine(s)
- Vérification (Comptabilité)
Record 3, Main entry term, French
- opinion partielle
1, record 3, French, opinion%20partielle
correct, see observation, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Opinion sans réserve exprimée par l'auditeur sur des postes particuliers, en complément d'une opinion défavorable ou d'une impossibilité d'exprimer une opinion à l'égard des états financiers ou autres informations financières pris dans leur ensemble. 1, record 3, French, - opinion%20partielle
Record number: 3, Textual support number: 1 OBS
L'expression d'opinions partielles est maintenant interdite. 1, record 3, French, - opinion%20partielle
Record 3, Spanish
Record 3, Textual support, Spanish
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