TERMIUM Plus®

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

ENGAGEMENT LETTER [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2010-09-23

English

Subject field(s)
  • Accounting
  • Auditing (Accounting)
DEF

A written communication between a public accountant and a client with respect to a professional engagement, outlining the scope of the accountant's responsibilities and the arrangements agreed upon.

French

Domaine(s)
  • Comptabilité
  • Vérification (Comptabilité)
DEF

Communication écrite adressée par un professionnel comptable à son client dans laquelle sont consignées les conditions de l'accord conclu avec le client au sujet de la mission confiée au professionnel comptable, et sont décrits l'objectif, l'étendue et les limites de la mission, les responsabilités respectives du professionnel comptable et de la direction, la forme de la communication du rapport, ainsi que toute autre question pertinente et importante pour la mission.

OBS

L'expression «lettre-contrat» a été utilisée au Canada en ce sens.

Spanish

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