auditor experimentat

Auditoria

• ca
  auditor experimentat
• es
  auditor experimentado
• en
  experienced auditor
• fr
  auditeur expérimenté
• norma ISA 230
• An individual (whether internal or external to the firm) who has practical audit experience, and a reasonable understanding of:
  (a) Audit processes;
  (b) ISAs and applicable legal and regulatory requirements;
  (c) The business environment in which the entity operates; and
  (d) Auditing and financial reporting issues relevant to the entity’s industry.