Traduction de «Honoraires de contrôle des comptes » (Français → Anglais) :

auditing

the Court of Auditors shall carry out the audit

audit of financial statements | financial audit | financial auditing | financial statement audit

financial audit [ financial statement audit | audit of financial statements ]

Suspense Log [ Suspense Revenue Code Control Log ]

Main Audit Office of the German Federal Railway

Audit: Commission refers Slovenia to the Court of Justice for failing to fully enact EU rules on audit

Audit: Commission refers Slovenia to the Court of Justice for failing to fully enact EU rules on audit // Brussels, 4 October 2017

The Audit Directive (Directive 2014/56/EU on statutory audits of annual accounts and consolidated accounts) lays down the conditions for the approval and registration of persons that carry out statutory audits.

3. Where a cooperative within the meaning of point (14) of Article 2 of Directive 2006/43/EC, a savings bank or a similar entity as referred to in Article 45 of Directive 86/635/EEC, or a subsidiary or a legal successor of a cooperative, a savings bank or a similar entity as referred to in Article 45 of Directive 86/635/EEC is required or permitted under national provisions to be a member of a non-profit-making auditing entity, the Member State may decide that this Regulation or certain provisions of it shall not apply to the statutory audit of such entity, provided that the principles of independence laid down in Directive 2006/43/EC are complied with by the statuto ...[+++]ry auditor when carrying out the statutory audit of one of its members and by persons who may be in a position to influence the statutory audit.