revisió de control de qualitat de l’encàrrec

Auditoria

• ca
  revisió de control de qualitat de l’encàrrec
• es
  revisión de control de calidad del encargo
• en
  engagement quality control review
• fr
  revue de contrôle qualité de la mission
• norma ISA 220; ISQC 1
• A process designed to provide an objective evaluation, on or before the date of the report, of the significant judgments the engagement team made and the conclusions it reached in formulating the auditor’s report. The engagement quality control review process is for audits of financial statements of listed entities and those other engagements, if any, for which the firm has determined an engagement quality control review is required.