TERMIUM Plus®
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FORMULATION NORME [3 records]
Record 1 - internal organization data 2024-10-29
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
Record 1, Main entry term, English
- modified opinion
1, record 1, English, modified%20opinion
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
[The standard] establishes three types of modified opinions, namely, a qualified opinion, an adverse opinion, and a disclaimer of opinion. 2, record 1, English, - modified%20opinion
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
Record 1, Main entry term, French
- opinion modifiée
1, record 1, French, opinion%20modifi%C3%A9e
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
La [norme] décrit trois types d’opinions modifiées, à savoir l'opinion avec réserve, l'opinion défavorable et la formulation d’une impossibilité d’exprimer une opinion. 2, record 1, French, - opinion%20modifi%C3%A9e
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2007-01-15
Record 2, English
Record 2, Subject field(s)
- Business and Administrative Documents
- Accounting
Record 2, Main entry term, English
- guideline
1, record 2, English, guideline
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
... there's nothing in either Section 9200 or the guideline requiring a public accountant to disclose known departures from GAAP [Generally Accepted Accounting Principles] in either the compiled statements or the notice to reader. 2, record 2, English, - guideline
Record 2, Key term(s)
- guideline
Record 2, French
Record 2, Domaine(s)
- Écrits commerciaux et administratifs
- Comptabilité
Record 2, Main entry term, French
- note d’orientation
1, record 2, French, note%20d%26rsquo%3Borientation
correct
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
La note d’orientation a pour but de suggérer une solution préliminaire à certains problèmes en attendant le résultat de recherches plus poussées qui, éventuellement, conduiront à la formulation d’une norme. Elle peut également traiter d’une question qui, de l'avis d’un conseil de normalisation ne justifie pas la préparation d’une norme. 2, record 2, French, - note%20d%26rsquo%3Borientation
Record number: 2, Textual support number: 2 OBS
Note qu’un conseil de normalisation de l’ICCA publie pour préciser son interprétation de recommandations antérieures, ou pour exprimer son opinion sur un autre problème qui se pose à la profession comptable en matière de comptabilité et de certification. 2, record 2, French, - note%20d%26rsquo%3Borientation
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1995-01-01
Record 3, English
Record 3, Subject field(s)
- Phraseology
- Rules of Court
- Courts
Record 3, Main entry term, English
- compendious expression of a norm 1, record 3, English, compendious%20expression%20of%20a%20norm
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record 3, Key term(s)
- expression of a norm
Record 3, French
Record 3, Domaine(s)
- Phraséologie
- Règles de procédure
- Tribunaux
Record 3, Main entry term, French
- formulation concise d’une norme
1, record 3, French, formulation%20concise%20d%26rsquo%3Bune%20norme
feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 OBS
Sources : Miller et Cockriell, [1977] R.C.S. 680, à la p. 690; Lexique de la Cour suprême, 27 janvier 1994. 1, record 3, French, - formulation%20concise%20d%26rsquo%3Bune%20norme
Record 3, Key term(s)
- formulation d’une norme
Record 3, Spanish
Record 3, Textual support, Spanish
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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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