deficiència significativa en el control intern

Auditoria

  • ca
    deficiència significativa en el control intern
  • es
    deficiencia significativa en el control interno
  • en
    significant deficiency in internal control
  • fr
    faiblesse significative du contrôle interne
  • norma ISA 265
  • A deficiency or combination of deficiencies in internal control that, in the auditor’s professional judgment, is of sufficient importance to merit the attention of those charged with governance.