prova d’auditoria

Auditoria

• ca
  prova d’auditoria
• es
  evidencia de auditoría
• en
  audit evidence
• fr
  élément probant
• norma ISA 200
• Information used by the auditor in arriving at the conclusions on which the auditor’s opinion is based. Audit evidence includes both information contained in the accounting records underlying the financial statements and other information.