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Showing 11541–11550 of 39711 articles for “Art. al. 3”
…auditor's use of the work performed by the internal audit. Taking cognisance of the internal audit 3. When the statutory auditor acquaints himself with the entity to form a frame of reference within…
…combined accounts of the national social security bodies, other than those mentioned in article LO 132-2-1 of the Financial Jurisdictions Code and those mentioned in article L. 612-5-1 of the Social S…
…auditor following its risk assessment, approved by the Minister of Justice, is set out below: . NEP-330. Audit procedures performed by the statutory auditor following its risk assessment . Introductio…
…accounting estimates, in the accounts; - designing audit procedures in response to that assessment. 3. This standard applies to accounting estimates, including present value and fair value estimates,…
…e of this technique by the statutory auditor.Characteristics of the third-party confirmation request3. The third party confirmation request consists of obtaining a statement from a third party address…
…he principles relating to the auditor's use of selection methods in the audit of accounts.Definition3. Population: the set of data from which the statutory auditor selects a sample and on which he wis…
…course of auditing the accounts and the audit techniques that enable him to collect them.Definition3. Assertions: criteria whose fulfilment conditions the regularity, fairness and true and fair view…
…or his opinion of the presence of material misstatements in these financial statements. Definitions 3. Misstatement: inaccurate, inadequate or omitted accounting or financial information due to error…
…o define the principles relating to the use of this technique by the statutory auditor. Definitions 3. Substantive procedures: audit procedures performed to detect material misstatements at the assert…
…onships are likely to give rise to a risk of collusion, concealment or manipulation by management. 03. In this context, it is particularly important for the statutory auditor to exercise critical thin…
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