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Showing 3681–3690 of 50871 articles for “Art. 1341-2 · Cass. com. 12 January 1988”
Articles R. 731-1 to R. 731-5 of the Code of Administrative Justice relating to the holding of hearings and deliberations are applicable before the Disciplinary Boards of First Instance and before the…
I.- Articles R. 621-1 to R. 621-11 and R. 621-14 of the Code of Administrative Justice relating to expertise are applicable before the Disciplinary Board of First Instance and before the National Disc…
Decisions are taken by the panel, by a majority of votes, without the parties being present.
The Chairman of the Disciplinary Board chairs the proceedings. He first gives the floor to the rapporteur to read his report. The chairman then gives the floor to the parties and, where appropriate, t…
The roll for each hearing is drawn up by the Chairman of the Disciplinary Board. The parties are summoned to the hearing. The notice to attend must be sent to the parties by any means that can be reli…
Cases are heard in open court. However, the Chairman may, on his own initiative or at the request of one of the parties, after having obtained the opinion of the rapporteur where appropriate, prohibit…
…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…
The professional practice standard relating to obtaining an understanding of and making use of the work of the internal audit, approved by the Minister of Justice, is set out below: PROFESSIONAL PRACT…
…implement additional audit procedures or to call in another expert. Evaluation of the expert's work 12. The statutory auditor shall collect sufficient and appropriate evidence to establish that: -the…
…is sufficient to enable the user of the accounts to make an informed judgement. Refusal to certify 12. The statutory auditor shall formulate a refusal to certify on the grounds of disagreement: -when…
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