estats financers comparatius

Auditoria

• ca
  estats financers comparatius
• es
  estados financieros comparativos
• en
  comparative financial statements
• fr
  états financiers comparatifs
• norma ISA 710
• Comparative information where amounts and other disclosures for the prior period are included for comparison with the financial statements of the current period but, if audited, are referred to in the auditor’s opinion. The level of information included in those comparative financial statements is comparable with that of the financial statements of the current period.