destinataris de l’informe

Auditoria

• ca
  destinataris de l’informe
• es
  usuarios a quienes se destina el informe
• en
  intended users
• fr
  utilisateurs présumés
• norma GT
• The person, persons or class of persons for whom the practitioner prepares the assurance report. The responsible party can be one of the intended users, but not the only one.