procediments d’avaluació de riscos

Auditoria

• ca
  procediments d’avaluació de riscos
• es
  procedimientos de valoración del riesgo
• en
  risk assessment procedures
• fr
  procédures d’évaluation des risques
• norma ISA 315
• The audit procedures performed to obtain an understanding of the entity and its environment, including the entity’s internal control, to identify and assess the risks of material misstatement, whether due to fraud or error, at the financial statement and assertion levels.