condicions prèvies a l’auditoria

Auditoria

• ca
  condicions prèvies a l’auditoria
• es
  condiciones previas a la auditoría
• en
  preconditions for an audit
• fr
  conditions préalables à un audit
• norma ISA 210
• The use by management of an acceptable financial reporting framework in the preparation of the financial statements and the agreement of management and, where appropriate, those charged with governance to the premise on which an audit is conducted.