paràgraf sobre altres qüestions

Auditoria

• ca
  paràgraf sobre altres qüestions
• es
  párrafo sobre otras cuestiones
• en
  Other Matter paragraph
• fr
  paragraphe relatif à d’autres points
• norma ISA 706
• A paragraph included in the auditor’s report that refers to a matter other than those presented or disclosed in the financial statements that, in the auditor’s judgment, is relevant to users’ understanding of the audit, the auditor’s responsibilities or the auditor’s report.