entitat de dimensió reduïda

Auditoria

• ca
  entitat de dimensió reduïda
• es
  entidad de pequeña dimensión
• en
  smaller entity
• fr
  petite entité
• norma ISA 200
• An entity which typically possesses qualitative characteristics such as:
  (a) Concentration of ownership and management in a small number of individuals (often a single individual – either a natural person or another enterprise that owns the entity provided the owner exhibits the relevant qualitative characteristics); and
  (b) One or more of the following: (i) straightforward or uncomplicated transactions; (ii) simple record-keeping; (iii) few lines of business and few products within business lines; (iv) few internal controls; (v) few levels of management with responsibility for a broad range of controls; (vi) or few personnel, many having a wide range of duties.
  These qualitative characteristics are not exhaustive, they are not exclusive to smaller entities, and smaller entities do not necessarily display all of these characteristics.