Примери за използване на Audited entity на Английски и техните преводи на Български
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supervisory body of the audited entity, the Member State may provide that the audit committee is to be exempt from the independence requirements laid down in the fourth subparagraph of paragraph 1.
Cohesion Fund Concept of cost-effectiveness: It concerns the ability or potential of an audited entity, activity, programme
of other members who are appointed by the general meeting of shareholders of the audited entity, the audit committee shall, inter alia.
other relationship with that audited entity within the period referred in paragraph 1 that may cause,
responsibility of the statutory auditor or the audit firm towards the audited entity.
2 do not participate in or otherwise influence the outcome of a statutory audit of any particular audited entity if they.
regarding the financial reporting of the audited entity, without breaching its independence;
the body performing equivalent functions within the audited entity, the management body and the administrative or supervisory body of the audited entity, including the dates of meetings with those bodies;
the audit firm derives from providing non-audit services to the audited entity shall not form part of the performance evaluation
non-pecuniary gifts or favours from the audited entity or any entity related to an audited entity unless an objective,
Observations 21 The principle of cost-effectiveness is not fully considered in planning the RES projects Cost-effectiveness- an important objective in EU spending 26 Cost-effectiveness concerns the ability or potential of an audited entity, activity, programme
Any contractual clause restricting the choice by the general meeting of shareholders or members of the audited entity pursuant to paragraph 1 to certain categories
(1) A registered auditor carrying out a statutory financial audit shall not be elected or appointed in an audited entity before a period of one year,
Where an audit committee forms part of the administrative body or of the supervisory body of the audited entity in accordance with paragraph 1, Member States may permit
a statutory auditor or an audit firm in a particular audited entity.
non-pecuniary gifts or favours from the audited entity or any entity related to an audited entity unless an objective,
It shall be composed of non-executive members of the administrative body and/or members of the supervisory body of the audited entity and/or members appointed by the general meeting of shareholders of the audited entity or, for entities without shareholders,
is independent of the audited entity and is not involved in the decision-taking of the audited entity.
24b of this Directive and Article 6 of Regulation(EU) No 537/2014, and in particular the appropriateness of the provision of non-audit services to the audited entity in accordance with Article 5 of that Regulation;
(2) Paragraph 1 shall also apply where a registered auditor reviews audited entity management's estimates in respect of fair values, impairment of assets, provisions and future cash flows which are relevant to assessing the audited entity's ability to continue as a going concern.