TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

DERIVATIVE REPORT [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1998-07-15

English

Subject field(s)
  • Auditing (Accounting)
DEF

An auditor's report, arising from a statutory obligation or a request from a regulatory agency, setting out transactions or conditions relevant to matters specified in legislation that have come to the attention of the auditor during the course of the financial statement audit or other work performed by the auditor.

French

Domaine(s)
  • Vérification (Comptabilité)
DEF

Rapport additionnel exigé du vérificateur en plus de son rapport sur les états financiers, en vertu d'une obligation légale ou à la demande des autorités de réglementation, portant sur des éléments particuliers que le vérificateur a relevés au cours de sa vérification des états financiers. Le vérificateur n'est toutefois pas tenu d'élargir l'étendue de sa vérification plus qu'il n'est nécessaire pour pouvoir exprimer une opinion sur les états financiers.

Spanish

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