Примери за използване на Statutory audit на Английски и техните преводи на Български
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continuing an engagement for a statutory audit, a statutory auditor
Regulation(EU) No 537/2014 of the European Parliament and of the Council of 16 April 2014 on specific requirements regarding statutory audit of public-interest entities.
(2) Statutory audit shall be the audit of annual financial statements insofar as required by the legislation or EU law.
Articulation between the Statutory Audit Directive and an additional legal instrument on specific requirements for the statutory audit of PIEs;
the audit firms carrying out statutory audit of public-interest entities have outsourced certain functions
Its use throughout the EU should improve both the quality of the statutory audit and the audited entity's response to the audit. .
An SA carrying out statutory audit of PIEs may provide to the audited entity audit services
The fees charged for the statutory audit and the fees charged for other services in any financial year.
Revenues from the statutory audit of annual financial statements- separate
pending legal proceedings or a statutory audit.
Such measures shall, as appropriate, include carrying out additional statutory audit work, either directly
the audit firm is providing statutory audit services to public-interest entities within the jurisdiction of the Member States concerned; or.
When carrying out the statutory audit, the statutory auditor shall devote sufficient time to the engagement
The market for the provision of statutory audit services to public-interest entities evolves over time.
resources needed in order to carry out the statutory audit in an appropriate manner;
For the purposes of testing compliance, audit files shall be selected on the basis of an analysis of the risk of a failure to carry out a statutory audit adequately.
the EESC proposes that market capitalisation should also be used to define SMEs for statutory audit purposes.