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premissa, referida a les responsabilitats de la direcció, i, quan escaigui, dels responsables del govern de l’entitat, sobre la qual es realitza l’auditoria

Auditoria
  • ca
    premissa, referida a les responsabilitats de la direcció, i, quan escaigui, dels responsables del govern de l’entitat, sobre la qual es realitza l’auditoria
  • es
    premisa, referida a las responsabilidades de la dirección y, cuando proceda, de los responsables del gobierno de la entidad, sobre la que se realiza la auditoría
  • en
    premise, relating to the responsibilities of management and, where appropriate, those charged with governance, on which an audit is conducted
  • fr
    prémisse concernant les responsabilités de la direction et, le cas échéant, des personnes constituant le gouvernement d’entreprise, sur la base desquelles l’audit est effectué
  • norma ISA 200
  • That management and, where appropriate, those charged with governance have acknowledged and understand that they have the following responsibilities that are fundamental to the conduct of an audit in accordance with ISAs. That is, responsibility:

    (a) For the preparation of the financial statements in accordance with the applicable financial reporting framework, including where relevant their fair presentation;

    (b) For such internal control as management and, where appropriate, those charged with governance determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error; and

    (c) To provide the auditor with: (i) access to all information of which management and, where appropriate, those charged with governance are aware that is relevant to the preparation of the financial statements such as records, documentation and other matters; (ii) additional information that the auditor may request from management and, where appropriate, those charged with governance for the purpose of the audit; and (iii) unrestricted access to persons within the entity from whom the auditor determines it necessary to obtain audit evidence.

    In the case of a fair presentation framework, (a) above may be restated as “for the preparation and fair presentation of the financial statements in accordance with the financial reporting framework,” or “for the preparation of financial statements that give a true and fair view in accordance with the financial reporting framework.”

    The “premise, relating to the responsibilities of management and, where appropriate, those charged with governance, on which an audit is conducted” may also be referred to as the “premise”.