TERMIUM Plus®

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MODIFIED REPORT [1 record]

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Alphabetical list of terms

Record 1 2013-02-20

English

Subject field(s)
  • Auditing (Accounting)
CONT

A "modified auditor's report" ... is the term used to describe an auditor's report containing an emphasis of matter, a qualified opinion ... a disclaimer of opinion ... or an adverse opinion.

French

Domaine(s)
  • Vérification (Comptabilité)
DEF

Rapport de l'auditeur qui comporte des modifications par rapport au libellé type, par exemple un paragraphe d'observation (ou paragraphe explicatif), l'expression d'une opinion avec réserve ou d'une opinion défavorable, ou encore la mention de l'impossibilité pour l'auditeur d'exprimer une opinion.

OBS

rapport d'audit modifié : Le Bureau de la traduction du gouvernement du Canada recommande l’usage du terme «audit» dans le domaine de la comptabilité (REC-13/2013-02).

Spanish

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