TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
DISCLAIMER RESPONSIBILITY [2 records]
Record 1 - internal organization data 2008-09-10
Record 1, English
Record 1, Subject field(s)
- Tort Law (common law)
Record 1, Main entry term, English
- disclaimer of responsibility
1, record 1, English, disclaimer%20of%20responsibility
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
That a duty of care may be negatived by suitable disclaimer of responsibility was itself established in Hedley Burne where a request to the defendant's bank for a credit report on one of its clients opened with the assurance that it was wanted "in confidence and without responsibility". The efficacy of such a disclaimer, resting as it does not on contract but on negativing an initial assumption of responsibility in tort is all the greater for not being bounded by contractual notions of privity. 1, record 1, English, - disclaimer%20of%20responsibility
Record 1, French
Record 1, Domaine(s)
- Droit des délits (common law)
Record 1, Main entry term, French
- dénégation de responsabilité
1, record 1, French, d%C3%A9n%C3%A9gation%20de%20responsabilit%C3%A9
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1998-08-05
Record 2, English
Record 2, Subject field(s)
- Auditing (Accounting)
Record 2, Main entry term, English
- disclaimer of opinion
1, record 2, English, disclaimer%20of%20opinion
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- disclaimer of responsibility 1, record 2, English, disclaimer%20of%20responsibility
correct
- disclaimer 1, record 2, English, disclaimer
correct
Record 2, Textual support, English
Record 2, French
Record 2, Domaine(s)
- Vérification (Comptabilité)
Record 2, Main entry term, French
- mise en garde sur l'impossibilité d'exprimer une opinion
1, record 2, French, mise%20en%20garde%20sur%20l%27impossibilit%C3%A9%20d%27exprimer%20une%20opinion
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- impossibilité d'exprimer une opinion 1, record 2, French, impossibilit%C3%A9%20d%27exprimer%20une%20opinion
correct, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Dans un rapport de mission autre qu'une mission de vérification (audit, révision), mise en garde adressée au lecteur par le professionnel comptable pour indiquer qu'il n'a pas procédé à une vérification et que, par conséquent, il n'exprime pas d'opinion sur les informations faisant l'objet de sa mission. 1, record 2, French, - mise%20en%20garde%20sur%20l%27impossibilit%C3%A9%20d%27exprimer%20une%20opinion
Record number: 2, Textual support number: 1 OBS
Au Canada, l'expression est également employée dans le cas d'une mission portant sur des prévisions ou des projections financières, pour laquelle le vérificateur doit préciser qu'il est dans l'impossibilité d'exprimer une opinion quant à la probabilité de réalisation de ces prévisions ou projections, puisque les résultats réels pourront différer de façon importante des résultats prévus ou projetés. Aux États-Unis et dans les normes internationales, l'expression «disclaimer of opinion» est synonyme de l'expression canadienne «denial of opinion». 1, record 2, French, - mise%20en%20garde%20sur%20l%27impossibilit%C3%A9%20d%27exprimer%20une%20opinion
Record 2, Spanish
Record 2, Textual support, Spanish
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