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Showing 12081–12090 of 15302 articles for “Art. 12 al. 2”
…of the entity and its environment and assessing the risks of material misstatement due to fraud >. 12. In order to identify the risk of material misstatement due to fraud, the statutory auditor, when…
…olvement in the work required and, if necessary, carry out this work itself. Materiality thresholds 12. The statutory auditor determines: a) the materiality threshold at the level of the consolidated…
Commissionaires aux comptes shall declare annually, by 31 March at the latest, to the Haut Conseil du Commissariat aux Comptes or its delegate, the conditions under which they have fulfilled their con…
The actions eligible under 3° of article A. 822-28-3 concern the training actions mentioned in 1° and 2° of article A. 822-28-3, as well as training provided within universities and public establishme…
…vented or detected by the entity's internal control and therefore not corrected in a timely manner. 12. The risk of non-detection is specific to the audit assignment: it corresponds to the risk that t…
…of 16 April 2014. Impact on the mission of exchanges with the bodies mentioned in Article L. 823-16 12. The statutory auditor shall assess whether the exchanges with the bodies referred to in Article…
Persons of French nationality and nationals of another Member State of the European Union shall send to the Keeper of the Seals, Minister of Justice, by 30 April at the latest, a file in duplicate com…
…e financial statements; -the conclusions reached by the joint auditors are relevant and consistent. 12. Each statutory auditor shall include in his file the elements of the review that support his ass…
…pendence and the prevention of conflicts of interest. Fundamental principles of behaviour Integrity 12. Article 3 of the Code of Ethics states that "the statutory auditor shall carry out his professio…
Admission is decided on the basis of the average obtained by the candidate in the written and oral tests, provided that this average is greater than or equal to 10..
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