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Showing 12071–12080 of 15302 articles for “Art. 12 al. 2”
…controls performed by the entity. Tests of procedures are not limited to requests for information. 12. The more the auditor relies on the effectiveness of internal control in assessing the risk of ma…
…here applicable, of the disclosures in the notes to the financial statements about those estimates. 12. The statutory auditor assesses whether the accounting estimates comply with the accounting rules…
…es in order to obtain sufficient and appropriate evidence on the point(s) concerned by the requests.12. If the statutory auditor considers that management's refusal is unfounded, the statutory auditor…
…e clearly immaterial. The statutory auditor shall request management to correct such misstatements. 12. Where management refuses to correct all or part of the misstatements that the statutory auditor…
…nue, if necessary, during the engagement. Vigilance when examining accounting records and documents 12. During the course of the audit, the statutory auditor remains alert to agreements and other info…
…egate, are likely to cast significant doubt on the entity's ability to continue as a going concern. 12. Where, on the basis of the evidence gathered, the statutory auditor considers that the use of th…
…f future events; and d) Make economic decisions based on the information contained in the accounts. 12. To assess the materiality of a misstatement based on its amount, the statutory auditor determine…
…formed and on the evidence gathered, in particular on the reliability of management representations.12. The statutory auditor shall communicate as soon as possible any cases of non-compliance with leg…
…disclosure in the notes to the financial statements. Getting to know the entity and its environment 12. Obtaining an understanding of the entity enables the auditor to establish a frame of reference w…
…ture of his report. This confirmation may not be later than the date on which the report is signed. 12. Where statements by the legal representative are recorded in an extract from the minutes of a me…
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