paràgraf d’èmfasi

Auditoria

• ca
  paràgraf d’èmfasi
• es
  párrafo de énfasis
• en
  Emphasis of Matter paragraph
• fr
  paragraphe d’observation
• norma ISA 706
• A paragraph included in the auditor’s report that refers to a matter appropriately presented or disclosed in the financial statements that, in the auditor’s judgment, is of such importance that it is fundamental to users’ understanding of the financial statements.