incoherència
Auditoria
-
ca
incoherència
-
es
incongruencia
-
en
inconsistency
-
fr
incohérence
- norma ISA 720
- Other information that contradicts information contained in the audited financial statements. A material inconsistency may raise doubt about the audit conclusions drawn from audit evidence previously obtained and, possibly, about the basis for the auditor’s opinion on the financial statements.