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Showing 14851–14860 of 41231 articles for “Art. al. 2”
…contain any significant anomalies likely to have an impact on the accounts for the financial year. 02. The purpose of this standard is to define the audit procedures that the statutory auditor, acting…
…ion of legal or regulatory provisions, approved by the Minister of Justice, is set out below: . NEP-2410 Limited review of interim financial statements in application of legal or regulatory provisions…
…ancial statements Introduction 01. When certifying the financial statements pursuant to article L. 823-9 of the French Commercial Code, the statutory auditor prepares a report for the body called upon…
…elating to the intervention of an expert, approved by the Minister of Justice, is shown below: NEP-620. NEP-620 Intervention by an expert Introduction 01. Pursuant to the provisions of article L. 823-…
…d out by the internal audit as evidence collected in respect of the assertions he wishes to verify. 2. The purpose of this standard is to define the principles relating to: - the statutory auditor's t…
…ounts of national social security bodies, approved by the Minister of Justice, is shown below: NEP-920. Certification of the accounts of national social security bodies Introduction 01. Pursuant to th…
…oach and designs and performs audit procedures to provide a basis for his opinion on the accounts. 02. The purpose of this standard is to define: -principles for tailoring its overall approach and des…
…e estimated. These estimates may result in a risk that the accounts contain material misstatements. 2. The purpose of this standard is to set out the specific audit procedures for: - identifying and a…
…s from among various audit techniques, including that of requesting confirmation from third parties.2. The purpose of this standard is to define the principles relating to the use of this technique by…
…ocedures or tests of details, the auditor selects the items to be covered by those audit procedures.2. The purpose of this standard is to define the principles relating to the auditor's use of selecti…
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