donné par Termium dans ce domaine comptable :
Domaine(s)
  – Auditing (Accounting)
Domaine(s)
  – Vérification comptable
 
review engagement Source
CORRECT

mission d'examen Source
CORRECT, FÉM, CANADA, FRANCE

mission d'examen limité
Source CORRECT, FÉM, FRANCE,
BELGIQUE

DEF – A professional
engagement to carry out certain
procedures to enable a public
accountant to comment as to
whether the matters to be
reviewed are in accordance with
specified criteria, but without
performing an audit. At the
conclusion of a review
engagement, the public
accountant issues a review
engagement report. Source

DEF – Mission moins
approfondie que la mission de
vérification (audit, révision),
dans laquelle le professionnel
comptable procède à l'examen
d'états financiers (ou comptes)
ou autres informations
financières. L'objectif de
l'examen se limite à évaluer si
ces informations sont plausibles
ou cohérentes avec ce que le
professionnel comptable connaît
des activités de l'entité.

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Note added at 2003-08-14 15:32:37 (GMT)
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