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English to Spanish translations [PRO]
Bus/Financial - Accounting / pruebas y procedimientos sustantivos/auditoría | | English term or phrase: attestation risk | The objective of substantive procedures, expressed differently, is to accumulate sufficient evidence to limit audit risk to an acceptably low level to permit the expression of an opinion. Procedures that test details (for example, inspection, confirmation or observation), using independent sources outside the entity, generally provide the strongest evidence and the lowest detection risk, and therefore, are most effective in reducing attestation risk (ISA 530.18).
Muchas gracias por su ayuda. |
| | | Selected response from:
  Carvallo
Mexico
Local time: 15:40
| Grading comment ¡Muchas gracias a ambos!
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| Changes made by editors |
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| Jan 14, 2008 - Changes made by Carvallo: | | Created KOG entry | KudoZ term => KOG term |
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