encàrrec d’auditoria inicial

Auditoria

• ca
  encàrrec d’auditoria inicial
• es
  encargo de auditoría inicial
• en
  initial audit engagement
• fr
  mission d’audit initiale
• norma ISA 510
• An engagement in which either:
  (a) The financial statements for the prior period were not audited; or
  (b) The financial statements for the prior period were audited by a predecessor auditor.