TERMIUM Plus®

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

DIRECT REPORTING ENGAGEMENT [1 record]

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Record 1 2024-07-23

English

Subject field(s)
  • Auditing (Accounting)
CONT

A direct engagement is an assurance engagement in which the practitioner evaluates the underlying subject matter against applicable criteria and aims to obtain sufficient appropriate evidence to express, in a written direct assurance report, a conclusion to intended users other than the responsible party, about the outcome of the evaluation.

French

Domaine(s)
  • Vérification (Comptabilité)
CONT

Une mission d'appréciation directe est une mission de certification dans laquelle le professionnel en exercice évalue l'objet considéré au regard des critères applicables et cherche à obtenir des éléments probants suffisants et appropriés pour exprimer, dans un rapport d'appréciation directe écrit, une conclusion à l'intention des utilisateurs visés, autres que la partie responsable, quant au résultat de cette évaluation.

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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