TERMIUM Plus®

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NORME RAPPORT [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2013-02-18

English

Subject field(s)
  • Auditing (Accounting)
DEF

[The set of] auditing standards that prescribe the content of the auditor's report.

Key term(s)
  • reporting standard

French

Domaine(s)
  • Vérification (Comptabilité)
DEF

[Ensemble de] normes portant sur le contenu du rapport que délivre le professionnel comptable au terme de sa mission.

OBS

Ces normes exigent essentiellement que le professionnel précise l'étendue de ses travaux et que, dans le cas d'un audit, il exprime une opinion quant à la fidélité de l'image que les états financiers ou autres informations donnent de la situation financière et des résultats ou que, dans le cas d'un examen (ou un d'un examen limité), il fournisse une assurance de forme négative sur les informations ayant fait l'objet de son examen.

Key term(s)
  • norme de rapport

Spanish

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