encàrrec de procediments acordats

Auditoria

• ca
  encàrrec de procediments acordats
• es
  encargo de procedimientos acordados
• en
  agreed-upon procedures engagement
• fr
  mission de procédures convenues
• norma GT
• An engagement in which an auditor is engaged to carry out those procedures of an audit nature to which the auditor and the entity and any appropriate third parties have agreed and to report on factual findings. The recipients of the report form their own conclusions from the report by the auditor. The report is restricted to those parties that have agreed to the procedures to be performed since others, unaware of the reasons for the procedures may misinterpret the results.