Gaois

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  1. BUSINESS AND COMPETITION|accounting

    #658706

    IATE #3574477
    Geeignete Prüfungsnachweise
    de
    Definition Müssen sowohl relevant als auch verlässlich sein. Reference "Handbuch der Prüfung der Rechnungsführung und der Compliance-Prüfung, Glossar, 2012, http://www.eca.europa.eu/Lists/ECADocuments/FCAM_2012/FCAM_2012_DE.PDF"
    appropriate audit evidence
    en
    Definition Encompasses both the relevance and reliability of audit evidence. Reference "Financial and compliance audit manual, Glossary, 2012, http://www.eca.europa.eu/Lists/ECADocuments/FCAM_2012/FCAM_2012_EN.PDF"
    informations probantes appropriées
    fr
    Definition Caractéristique des informations probantes lorsqu'elles sont à la fois pertinentes et fiables. Reference "Manuel d’audit financier et d’audit de conformité, Glossaire, 2012, http://www.eca.europa.eu/Lists/ECADocuments/FCAM_2012/FCAM_2012_FR.PDF"