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Showing 6141–6150 of 6154 articles for “Art. 13 Mar 2020”
…ts internal control, and assessing the risks of material misstatement of the financial statements . 13. The statutory auditor shall obtain a sufficient understanding of the entity and its environment,…
…make in the overseas departments, Saint-Pierre-et-Miquelon, New Caledonia, French Polynesia, Saint-Martin, Saint-Barthélemy, the Wallis and Futuna Islands and the French Southern and Antarctic Territ…
…ligation to declare their results, which may be audited under the conditions set out in Articles L. 13, L. 47 and L. 57 of the Book of Tax Procedures. The parent company shall bear, with regard to the…
…rightness. He shall refrain, in all circumstances, from any action contrary to honour and probity". 13. The requirements of honesty and uprightness dictate the behaviour of the statutory auditor and l…
…n artistic dossier comprising the following elements: a) A brief summary of the proposed work (Three lines maximum); b) The screenplay for fiction and animation or the…
…ppear in the separate part of the report relating to the justification of the auditor's assessments.13. The statutory auditor formulates the key points of the audit by explicit reference to the provis…
…s of the information you have provided at this stage and the conditions prevailing on the financial market.The information below remains valid until [date of validity], (if applicable) with the except…
…are manifestly insignificant in relation to the consolidated financial statements taken as a whole; 13. Where the accounts of an entity are audited in accordance with legal and regulatory texts, the a…
…ement on recovery having a similar scope to that provided for by Council Directive 2010/24/EU of 16 March 2010 on mutual assistance for the recovery of claims relating to taxes, taxes, duties and othe…
…rable securities or collective investments, covered by articles L. 214-24-24 to L. 214-32-1, L. 214-139 to L. 214-147 and L. 214-152 to L. 214-166 of the Monetary and Financial Code, or the dissolutio…
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