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English to Spanish translations [PRO]
Bus/Financial - Accounting / pruebas sustantivas/auditoría | | English term or phrase: "smell test" | However, you need to apply a combination of procedures sufficient in scope to conclude that there is an acceptably low risk of material misstatement in the unexamined items (ISA 530.22).
Substantive nonsampling procedures, often used as either primary or corroborative tests, include:
• Analytical procedures (¶s 11.059), including scanning the population, or performing a "smell test"
• A test of 100% of items in a population (a "100% test")
¡Gracias por su ayuda! |
| | | Selected response from:
  Carmen Schultz
Local time: 15:40
| Grading comment Uso tu segundo opción en este caso específico. No creo que pueda aplicarse en todos los casos de esta manera, pero en mi caso me ayuda bastante. ¡Gracias!
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| Changes made by editors |
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| Jan 14, 2008 - Changes made by Carmen Schultz: | | Created KOG entry | KudoZ term => KOG term |
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