requeriments d’ètica aplicables

Auditoria

• ca
  requeriments d’ètica aplicables
• es
  requerimientos de ética aplicables
• en
  relevant ethical requirements
• fr
  règles d’éthique pertinentes
• norma ISA 220; ISQC 1
• Ethical requirements to which the engagement team and engagement quality control reviewer are subject, which ordinarily comprise Parts A and B of the International Ethics Standards Board for Accountants’ Code of Ethics for Professional Accountants (IESBA Code) together with national requirements that are more restrictive.