criteris adequats

Auditoria

• ca
  criteris adequats
• es
  criterios adecuados
• en
  suitable criteria
• fr
  critères appropriés
• norma GT
• Exhibit the following characteristics:
  (a) Relevance: relevant criteria contribute to conclusions that assist decision-making by the intended users.
  (b) Completeness: criteria are sufficiently complete when relevant factors that could affect the conclusions in the context of the engagement circumstances are not omitted. Complete criteria include, where relevant, benchmarks for presentation and disclosure.
  (c) Reliability: reliable criteria allow reasonably consistent evaluation or measurement of the subject matter including, where relevant, presentation and disclosure, when used in similar circumstances by similarly qualified practitioners.
  (d) Neutrality: neutral criteria contribute to conclusions that are free from bias.
  (e) Understandability: understandable criteria contribute to conclusions that are clear, comprehensive, and not subject to significantly different interpretations.
• nota:
  Terme no aplicable segons l'adaptació a la normativa espanyola.