Definition : Audit engagment

The implementation of procedures by a Chartered professional accountant (holder of a public accounting permit) to ensure that the financial statements of the syndicate of co-owners are exempt from significant deviations and that they represent faithfully the financial situation. The objective intended is to allow the accountant to issue an opinion on the faithfulness of the financial statement of the syndicate of co-owners. The audit offers the highest degree of reliability of financial information.