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.