- 8 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
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The third standard of reporting is:
When the auditor determines that informative disclosures are not reasonably
adequate, the auditor must so state in the auditor’s report.
[Revised, November 2006, to reflect conforming changes necessary due to the
issuance of Statement on Auditing Standards No. 113.]