component significatiu

Auditoria

• ca
  component significatiu
• es
  componente significativo
• en
  significant component
• fr
  composant important
• norma ISA 600
• A component identified by the group engagement team (i) that is of individual financial significance to the group, or (ii) that, due to its specific nature or circumstances, is likely to include significant risks of material misstatement of the group financial statements.