TERMIUM Plus®

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ASSURANCE ENGAGEMENT [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2024-07-22

English

Subject field(s)
  • Auditing (Accounting)
DEF

[An assignment] in which a practitioner aims to obtain sufficient appropriate audit evidence in order to express a conclusion designed to enhance the degree of confidence of the intended users other than the responsible party, about the outcome of the measurement or evaluation of an underlying subject matter against criteria.

French

Domaine(s)
  • Vérification (Comptabilité)
DEF

[Tâche] confiée à un professionnel comptable à qui l'on demande de délivrer une communication écrite dans laquelle il exprime une conclusion visant à fournir un certain niveau d'assurance relativement à des informations ou à d'autres éléments dont la responsabilité incombe à autrui.

Spanish

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