Article A823-15
…ibility of fraud when auditing accounts, approved by the Minister of Justice, is shown below: . NEP-240. Consideration of the possibility of fraud when auditing accounts Introduction 01. In planning a…
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Showing 14871–14880 of 41231 articles for “Art. al. 2”
…ibility of fraud when auditing accounts, approved by the Minister of Justice, is shown below: . NEP-240. Consideration of the possibility of fraud when auditing accounts Introduction 01. In planning a…
…ation;- financial fixed assets;- segment information given in the notes to the financial statements.2. The procedures defined in this standard do not exempt the statutory auditor from implementing the…
The aptitude test provided for in articles R. 822-6 and R. 822-7 takes place at least once a year, on a date set by order of the Minister of Justice, published in the Official Journal of the French Re…
…tandard relating to the engagement letter, approved by the Minister of Justice, is shown below: NEP 210. Engagement letter Introduction 1. Legal and regulatory provisions provide for the statutory aud…
The specific continuing training referred to in 2° of Article R. 822-22 is satisfied by participation in the training actions referred to in 1° of Article A. 822-28-3 within the framework of the gener…
…e, by 30 April at the latest, a file in duplicate comprising the documents mentioned in article A. 822-20. They shall also submit any supporting documents enabling an assessment to be made as to wheth…
…the audit of consolidated accounts Introduction 1. Pursuant to the second paragraph of article L. 823-9 of the French Commercial Code, the statutory auditors certify, and justify their assessments, t…
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…
…rform, whether they are companies or individuals practising in their own name or within a company. 02. The status of statutory auditor subjects it to ethical rules that contribute to the confidence th…
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…
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