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.