direcció

Auditoria

• ca
  direcció
• es
  dirección
• en
  management
• fr
  direction
• fr
  dirigeants
• norma ISA 200, ISA 260
• The person(s) with executive responsibility for the conduct of the entity’s operations. For some entities in some jurisdictions, management includes some or all of those charged with governance, for example, executive members of a governance board, or an owner-manager.