TERMIUM Plus®

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EXPRESSION RESERVE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2005-05-16

English

Subject field(s)
  • Auditing (Accounting)
CONT

Audit of financial statements in the public sector. ... The auditor must give a qualification of opinion if she or he believes that any accounting policies used give rise to misleading financial presentations.

French

Domaine(s)
  • Vérification (Comptabilité)
CONT

[L]'impossibilité de vérifier que toutes les opérations financières ont été consignées dans les livres et registres ne nécessite pas, aux termes de la Loi, l'expression d'une réserve, étant donné que la Loi n'exige pas du vérificateur de déclarer que toutes les opérations ont été enregistrées.

Spanish

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