A statutory auditor or an audit firm shall create an audit file for each statutory audit.
Responsible for the audit process and communication with auditors.
The audit file shall be closed no later than 60 days after the date of signature of the audit report referred to in Article 28 of this Directive and, where applicable, Article 10 of Regulation (EU) No 537/2014.
The audit file shall be closed no later than 60 days after the date of signature of the audit report referred to in Article 28 of this Directive and, where applicable, Article 10 of Regulation (EU) No 537/2014.
A statutory auditor or an audit firm shall create an audit file for each statutory audit.
A statutory auditor or an audit firm shall maintain a client account record.
Responsible for the audit process and communication with auditors.
the audited entity shall prepare tender documents for the attention of the invited statutory auditors or audit firms.
The audit authority shall ensure that the audit work takes account of internationally accepted audit standards.
The audit authority shall ensure that the audit work takes account of internationally accepted audit standards.
The audit authority shall ensure that audit work takes account of internationally accepted audit standards.
The audit authority shall ensure that the audit work takes account of internationally accepted audit standards.
The audit authority shall ensure that the audit work takes account of internationally accepted audit standards.
The audit authority shall ensure that the audit work takes account of internationally accepted audit standards.
The audit authority shall prepare an annual audit activity report and an annual audit opinion drawn up in accordance with internationally accepted auditing standards.
Requêtes fréquentes français :1-200, -1k, -2k, -3k, -4k, -5k, -7k, -10k, -20k, -40k, -100k, -200k, -500k, -1000k,
Requêtes fréquentes anglais :1-200, -1k, -2k, -3k, -4k, -5k, -7k, -10k, -20k, -40k, -100k, -200k, -500k, -1000k,
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