responsables del govern de l’entitat

Auditoria

• ca
  responsables del govern de l’entitat
• es
  responsables del gobierno de la entidad
• en
  those charged with governance
• fr
  personnes constituant le gouvernement d’entreprise
• norma ISA 200, ISA 260
• The person(s) or organization(s) (for example, a corporate trustee) with responsibility for overseeing the strategic direction of the entity and obligations related to the accountability of the entity. This includes overseeing the financial reporting process. For some entities in some jurisdictions, those charged with governance may include management personnel, for example, executive members of a governance board of a private or public sector entity, or an owner-manager.