risc de negoci
Auditoria
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ca
risc de negoci
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es
riesgo de negocio
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en
business risk
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fr
risque lié à l’activité
- norma ISA 315
- A risk resulting from significant conditions, events, circumstances, actions or inactions that could adversely affect an entity’s ability to achieve its objectives and execute its strategies, or from the setting of inappropriate objectives and strategies.