procediment substantiu

Auditoria

• ca
  procediment substantiu
• es
  procedimiento sustantivo
• en
  substantive procedure
• fr
  contrôle de substance
• norma ISA 330
• An audit procedure designed to detect material misstatements at the assertion level. Substantive procedures comprise:
  (a) Tests of details (of classes of transactions, account balances, and disclosures); and
  (b) Substantive analytical procedures.