criteris

Auditoria

• ca
  criteris
• es
  criterios
• en
  criteria
• fr
  critères
• norma ISA 210
• The benchmarks used to evaluate or measure the subject matter including, where relevant, benchmarks for presentation and disclosure. Criteria can be formal or less formal. There can be different criteria for the same subject matter. Suitable criteria are required for reasonably consistent evaluation or measurement of a subject matter within the context of professional judgment.
• nota:
  Terme no aplicable segons l'adaptació a la normativa espanyola.