persona externa degudament qualificada

Auditoria

• ca
  persona externa degudament qualificada
• es
  persona externa debidamente cualificada
• en
  suitably qualified external person
• fr
  personne externe qualifiée
• norma ISA 220; ISQC 1
• An individual outside the firm with the competence and capabilities to act as an engagement partner, for example, a partner of another firm, or an employee (with appropriate experience) of either a professional accountancy body whose members may perform audits of historical financial information or of an organization that provides relevant quality control services.