part vinculada

Auditoria

• ca
  part vinculada
• es
  parte vinculada
• en
  related party
• fr
  partie liée
• norma ISA 550
• A party that is either:
  (a) A related party as defined in the applicable financial reporting framework; or
  (b) Where the applicable financial reporting framework establishes minimal or no related party requirements:
  (i) A person or other entity that has control or significant influence, directly or indirectly through one or more intermediaries, over the reporting entity;
  (ii) Another entity over which the reporting entity has control or significant influence, directly or indirectly through one or more intermediaries; or
  (iii) Another entity that is under common control with the reporting entity through having: (a) common controlling ownership; (b) owners who are close family members; or (c) common key management.
  However, entities that are under common control by a state (that is, a national, regional or local government) are not considered related unless they engage in significant transactions or share resources to a significant extent with one another.