revisor de control de qualitat de l’encàrrec

Auditoria

• ca
  revisor de control de qualitat de l’encàrrec
• es
  revisor de control de calidad del encargo
• en
  engagement quality control reviewer
• fr
  personne chargée du contrôle qualité de la mission
• norma ISA 220; ISQC 1
• A partner, other person in the firm, suitably qualified external person, or a team made up of such individuals, none of whom is part of the engagement team, with sufficient and appropriate experience and authority to objectively evaluate the significant judgments the engagement team made and the conclusions it reached in formulating the auditor’s report.