TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
EXPLANATORY PARAGRAPH [2 records]
Record 1 - internal organization data 2010-08-10
Record 1, English
Record 1, Subject field(s)
- Accounting
- Auditing (Accounting)
- Government Accounting
Record 1, Main entry term, English
- reservation paragraph
1, record 1, English, reservation%20paragraph
correct, Canada, United States
Record 1, Abbreviations, English
Record 1, Synonyms, English
- explanatory paragraph 2, record 1, English, explanatory%20paragraph
correct, United States
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A paragraph inserted in a public accountant's report that explains any reservation in the report. 3, record 1, English, - reservation%20paragraph
Record 1, French
Record 1, Domaine(s)
- Comptabilité
- Vérification (Comptabilité)
- Comptabilité publique
Record 1, Main entry term, French
- paragraphe d'énoncé de restriction
1, record 1, French, paragraphe%20d%27%C3%A9nonc%C3%A9%20de%20restriction
correct, masculine noun, Canada
Record 1, Abbreviations, French
Record 1, Synonyms, French
- paragraphe de motivation de la réserve 2, record 1, French, paragraphe%20de%20motivation%20de%20la%20r%C3%A9serve
correct, masculine noun, France
- paragraphe d'énoncé de réserve 3, record 1, French, paragraphe%20d%27%C3%A9nonc%C3%A9%20de%20r%C3%A9serve
correct, masculine noun, Belgium
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Paragraphe du rapport d'audit ou du rapport de mission d'examen (ou d'examen limité) qui précède immédiatement le paragraphe d'opinion ou le paragraphe d'expression d'assurance négative et dans lequel le professionnel comptable précise la nature et les motifs de toute réserve qu'il formule ou encore, le cas échéant, de sa conclusion défavorable ou de son impossibilité d'exprimer une conclusion. 4, record 1, French, - paragraphe%20d%27%C3%A9nonc%C3%A9%20de%20restriction
Record number: 1, Textual support number: 1 OBS
En France, en Belgique, aux États-Unis et dans les normes internationales, outre le paragraphe décrit ci-dessus, les normes exigent également un «paragraphe d'observation» [...] dans certaines situations où le professionnel comptable est amené à modifier le libellé type de son rapport de mission, notamment en présence d'importantes modifications comptables, d'un problème signicatif concernant la continuité de l'exploitation ou d'une incertitude importante. 2, record 1, French, - paragraphe%20d%27%C3%A9nonc%C3%A9%20de%20restriction
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2006-11-27
Record 2, English
Record 2, Subject field(s)
- Auditing (Accounting)
Record 2, Main entry term, English
- emphasis of matter paragraph
1, record 2, English, emphasis%20of%20matter%20paragraph
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- emphasis of a matter paragraph 2, record 2, English, emphasis%20of%20a%20matter%20paragraph
correct
- emphasis paragraph 2, record 2, English, emphasis%20paragraph
correct, United States
- explanatory paragraph 2, record 2, English, explanatory%20paragraph
correct, United States
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
The proposed ISA 706 requires the auditor to include an emphasis of matter paragraph in the auditor’s report when a significant uncertainty is both unusual and of fundamental importance to the user's understanding of the financial statements. 3, record 2, English, - emphasis%20of%20matter%20paragraph
Record 2, French
Record 2, Domaine(s)
- Vérification (Comptabilité)
Record 2, Main entry term, French
- paragraphe d'observations
1, record 2, French, paragraphe%20d%27observations
correct, masculine noun, France
Record 2, Abbreviations, French
Record 2, Synonyms, French
- paragraphe explicatif 1, record 2, French, paragraphe%20explicatif
correct, masculine noun, Belgium
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Paragraphe du rapport d'audit dans lequel l'auditeur souligne un problème significatif concernant la continuité de l'exploitation ou une incertitude importante dont l'issue dépend d'actions ou d'événements futurs qui échappent au contrôle direct de l'entité et qui est susceptible d'avoir une incidence sur les états financiers. 1, record 2, French, - paragraphe%20d%27observations
Record 2, Spanish
Record 2, Textual support, Spanish
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