generalitzat

Auditoria

• ca
  generalitzat -ada
• es
  generalizado -da
• en
  pervasive
• fr
  de caractère diffus
• norma ISA 705
• A term used, in the context of misstatements, to describe the effects on the financial statements of misstatements or the possible effects on the financial statements of misstatements, if any, that are undetected due to an inability to obtain sufficient appropriate audit evidence. Pervasive effects on the financial statements are those that, in the auditor’s judgment:
  (a) Are not confined to specific elements, accounts or items of the financial statements;
  (b) If so confined, represent or could represent a substantial proportion of the financial statements; or
  (c) In relation to disclosures, are fundamental to users’ understanding of the financial statements.