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Showing 5791–5800 of 56769 articles for “Art. s. L. 620-2”
…ons made by the internal audit and whether it implements actions in response to these recommendations. 5. When the statutory auditor decides to use certain internal audit work, he shall assess in part…
…NEP-620. NEP-620 Intervention by an expert Introduction 01. Pursuant to the provisions of article L. 823-13 of the French Commercial Code and Article 7 of the profession's Code of Ethics, the statut…
…financial 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…
…n his report from the conclusions reached as a result of the implementation of these audit procedures. Audit procedures to be performed by the statutory auditor 04. The statutory auditor shall collect…
…A PUBLIC ACCOUNTANT INTERVENING IN THE ENTITY Introduction 1. Pursuant to the provisions of article L. 823-14, the statutory auditor may obtain any information relevant to the performance of his dutie…
…accounting methods, which may only be changed in accordance with the applicable accounting standards. 02. By convention in this standard, the following are qualified as "accounting changes": -changes…
…INANCIAL STATEMENTS OF PUBLIC INTEREST ENTITIESIntroduction1. Pursuant to the provisions of Article L. 823-9 of the French Commercial Code, the statutory auditor must justify his assessments for all p…
…ncial years in the accounts for the past financial year is provided for by legal and regulatory texts. 2. The purpose of this standard is to define the audit procedures that the statutory auditor perf…
The work referred to in article R. 4543-1 may not be carried out on equipment which has not been the subject of a specific safety study, carried out by the company responsible for the work, referred t…
The medico-technical committee provided for in article L. 4622-13 draws up the service's multi-annual project. It is informed of the implementation of the service's priorities and multidisciplinary ac…
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