TERMIUM Plus®

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LETTER REPRESENTATION [1 record]

Record 1 2009-05-13

English

Subject field(s)
  • Auditing (Accounting)
  • Government Accounting
  • Business and Administrative Documents
DEF

A letter which serves as management's written confirmation of representations made by officers during the audit and of management's responsibility for preparing financial statements in accordance with generally accepted accounting principles or another appropriate basis of accounting.

OBS

A letter sent by management of federal government Crown corporations.

French

Domaine(s)
  • Vérification (Comptabilité)
  • Comptabilité publique
  • Écrits commerciaux et administratifs
DEF

Lettre dans laquelle la direction de l'entité confirme les déclarations faites au cours de la vérification et sa responsabilité en ce qui a trait à la préparation des états financiers, conformément aux principes comptables généralement reconnus ou à toute autre convention comptable appropriée.

OBS

Lettre envoyée par la direction des sociétés d'État fédérales.

Spanish

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