part responsable

Auditoria

• ca
  part responsable
• es
  parte responsable
• en
  responsible party
• fr
  personne responsable
• norma GT
• The person (or persons) who:

  (a) In a direct reporting engagement, is responsible for the subject matter; or

  (b) In an assertion-based engagement, is responsible for the subject matter information (the assertion), and may be responsible for the subject matter.

• nota:
  Terme no aplicable segons l'adaptació a la normativa espanyola.