registres comptables

Auditoria

• ca
  registres comptables
• es
  registros contables
• en
  accounting records
• fr
  documents comptables
• norma ISA 500
• The records of initial accounting entries and supporting records, such as checks and records of electronic fund transfers; invoices; contracts; the general and subsidiary ledgers, journal entries and other adjustments to the financial statements that are not reflected in formal journal entries; and records such as work sheets and spreadsheets supporting cost allocations, computations, reconciliations and disclosures.