TERMIUM Plus®
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ADVERSE OPINION [1 record]
Record 1 - internal organization data 2001-08-27
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
- Government Accounting
Record 1, Main entry term, English
- adverse opinion
1, record 1, English, adverse%20opinion
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A category of the auditor's reservation of opinion on the financial statements in which the auditor states that the financial statements are not presented fairly in accordance with generally accepted accounting principles. 2, record 1, English, - adverse%20opinion
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité publique
Record 1, Main entry term, French
- opinion défavorable
1, record 1, French, opinion%20d%C3%A9favorable
correct, feminine noun, Canada
Record 1, Abbreviations, French
Record 1, Synonyms, French
- refus de certifier 1, record 1, French, refus%20de%20certifier
correct, see observation, masculine noun, Belgium, France
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Catégorie de restriction apportée par le vérificateur à l'opinion qu'il formule sur les états financiers, dans laquelle il déclare que les états financiers ne présentent pas fidèlement la situation selon les principes comptables généralement reconnus. 2, record 1, French, - opinion%20d%C3%A9favorable
Record number: 1, Textual support number: 1 OBS
En France, l'expression «refus de certifier» sert à désigner tantôt l'«adverse opinion» (refus de certifier pour désaccord), tantôt le «denial of opinion» (refus de certifier pour limitation ou incertitude). 3, record 1, French, - opinion%20d%C3%A9favorable
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Verificación (Contabilidad)
- Contabilidad pública
Record 1, Main entry term, Spanish
- opinión adversa
1, record 1, Spanish, opini%C3%B3n%20adversa
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- opinión negativa 1, record 1, Spanish, opini%C3%B3n%20negativa
correct, feminine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Opinión técnica emitida por un auditor, en la que manifiesta que las cuentas anuales no representan fielmente la situación financiera, el resultado de las operaciones, o los cambios en la situación financiera de la empresa de acuerdo con principios de contabilidad generalmente aceptados. El auditor debe indicar las razones que le obligan a emitirla. Se emite cuando no se considera apropiada una abstención de opinión, ya que se tiene la información suficiente para concluir que las cuentas anuales no están presentadas razonablemente. 1, record 1, Spanish, - opini%C3%B3n%20adversa
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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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