Примери за използване на Audit opinion на Английски и техните преводи на Български
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an annual control report including an audit opinion and an error rate.
The concept of reasonable assurance acknowledges that there is a risk the audit opinion is in.
If the statutory auditor(s) or the audit firm(s) are unable to express an audit opinion, the report shall contain a disclaimer of opinion; .
the annual control report with an audit opinion.
the Commission relies on the audit opinion prepared by the corresponding audit authority.
consequently we do not express an audit opinion on these financial statements.
The Court has not performed an audit, and, accordingly, it does not express an audit opinion on the consolidated accounts.
In the case of Article 73 OPs the Commission would in principle rely on the audit opinion issued by the audit authority.
(51)The audit authority should carry out audits and ensure that the audit opinion provided to the Commission is reliable.
consequently does not enable the auditor to provide an audit opinion.
The audit authorities should take into consideration the residual risk rate when formulating their audit opinion at closure.
we do not express an audit opinion.
issue their last annual audit opinion based on it.
the incompliance rates in their last annual audit opinion.
There was however no requirement to calculate annually an overall error rate or to issue any annual audit opinion.
Any other matters to which the registered auditor has drawn attention by a paragraph without qualifying the audit opinion;
did not affect the audit opinion.
In assessing audit results, the Court is guided by this level of materiality and takes account of the nature, amount and context of errors when forming its audit opinion.
The Commission already foresees in its new guidelines for FY2018 that the IRR will be used both for the audit opinion on legality and regularity