"com enfase"
| 21:39 Feb 1, 2020 |
| Portuguese to English translations [PRO] Law (general) / commercial contract Portugal | |||||||
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| 4 +1 | emphasis added |
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| 3 +1 | emphasis of matter |
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| 4 | with emphases |
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| Emphasis of Matter paragraph |
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| Discussion entries: 1 | |
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Answers
22 mins confidence: 
peer agreement (net): +1
peer agreement (net): +1| com ênfase emphasis of matter Explanation: Pls check term here: https://www.ifac.org/system/files/downloads/a038-2010-iaasb-... This is a standard term on ISA 706. f) Ênfase e Outras Matérias Em paralelo, o documento deve descrever quaisquer outras questões para as quais o revisor deva chamar a atenção, sob a forma de ênfase, sem que tal qualifique a opinião de auditoria (art.º 45º/d do EOROC). A necessidade de emitir ênfases é regulada pela ISA 706 – Parágrafos de ênfases e Parágrafos de Outras Matérias no Relatório do Auditor Independente. Importa clarificar que as ênfases são matérias que “no julgamento do auditor, é de importância tal que é fundamental para a compreensão das demonstrações financeiras por parte dos utilizadores” (ISA 706.7a). A inclusão de informações como Reference: http://www.cmvm.pt/pt/EstatisticasEstudosEPublicacoes/Cadern... |
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Notes to answerer
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2 hrs confidence: peer agreement (net): +1
peer agreement (net): +1emphasis added Explanation: https://thelawdictionary.org/emphasis-added/ http://www.businessdictionary.com/definition/emphasis-added.... |
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157 days confidence:
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2 hrs |
| Reference: Emphasis of Matter paragraph Reference information: (a) Emphasis of Matter paragraph – A paragraph included in the auditor's report that refers to a matter appropriately presented or disclosed in the financial statements that, in the auditor's judgment, is of such importance that it is fundamental to users' understanding of the financial statements. https://www.ifac.org/system/files/downloads/a038-2010-iaasb-... |
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