TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

POSITIVE ASSURANCE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2007-05-01

English

Subject field(s)
  • Auditing (Accounting)
DEF

The (high) level of assurance conveyed in an audit opinion given by a public accountant that the subject matter can be relied upon as conforming with the criteria applied in carrying out the audit.

French

Domaine(s)
  • Vérification (Comptabilité)
DEF

Déclaration que le professionnel comptable inclut dans son rapport à l'issue d'une mission d'audit, dans laquelle il exprime par l'affirmative le niveau d'assurance élevé que ses travaux lui ont permis d'acquérir.

OBS

Dans sa déclaration, le professionnel comptable affirme que, à son avis, les informations ou autres éléments sur lesquels il fait rapport sont conformes, à tous les égards importants, à des critères valables.

Key term(s)
  • assurance de forme positive

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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