soci de l’encàrrec sobre el grup

Auditoria

• ca
  soci de l’encàrrec sobre el grup
• es
  socio del encargo del grupo
• en
  group engagement partner
• fr
  associé responsable de l’audit du groupe
• norma ISA 600
• The partner or other person in the firm who is responsible for the group audit engagement and its performance, and for the auditor’s report on the group financial statements that is issued on behalf of the firm. Where joint auditors conduct the group audit, the joint engagement partners and their engagement teams collectively constitute the group engagement partner and the group engagement team. This ISA does not, however, deal with the relationship between joint auditors or the work that one joint auditor performs in relation to the work of the other joint auditor.