suficiència (de les proves d’auditoria)

Auditoria

• ca
  suficiència (de les proves d’auditoria)
• es
  suficiencia (de la evidencia de auditoría)
• en
  sufficiency (of audit evidence)
• fr
  caractère suffisant (des éléments probants)
• norma ISA 500
• The measure of the quantity of audit evidence. The quantity of the audit evidence needed is affected by the auditor’s assessment of the risks of material misstatement and also by the quality of such audit evidence.