encàrrec d’assegurament

Auditoria

• ca
  encàrrec d’assegurament
• es
  encargo que proporciona un grado de seguridad
• en
  assurance engagement
• fr
  mission d’assurance
• norma GT
• An engagement in which a practitioner expresses a conclusion designed to enhance the degree of confidence of the intended users other than the responsible party about the outcome of the evaluation or measurement of a subject matter against criteria. The outcome of the evaluation or measurement of a subject matter is the information that results from applying the criteria (also see Subject matter information). Under the International Framework for Assurance Engagements there are two types of assurance engagement a practitioner is permitted to perform: a reasonable assurance engagement and a limited assurance engagement.
• nota:
  Terme no aplicable segons l'adaptació a la normativa espanyola.