equip de l’encàrrec

Auditoria

• ca
  equip de l’encàrrec
• es
  equipo del encargo
• en
  engagement team
• fr
  equipe affectée à la mission
• norma ISA 220; ISQC 1
• All partners and staff performing the engagement, and any individuals engaged by the firm or a network firm who perform audit procedures on the engagement. This excludes an auditor’s external experts engaged by the firm or a network firm. The term "engagement team" also excludes individuals within the client’s internal audit function who provide direct assistance on an audit engagement when the external auditor complies with the requirements of ISA 610 (Revised 2013).