Примеры использования Agreed-upon procedures на Английском языке и их переводы на Русский язык
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The agreed-upon procedures shall, as a minimum, include.
XIX Employee payables reporting:illustrative form of agreed-upon procedures.
The agreed-upon procedures include procedures such as.
Addressee(the licence applicant who engaged the auditor to perform the agreed-upon procedures);
Engagements to perform agreed-upon procedures regarding financial information.
That the budgeted liquidity plan is credible on the basis of the performed and agreed-upon procedures;
If the auditor is required to perform agreed-upon procedures, the auditor shall obtain this schedule and supporting evidence.
The supplementary information must then be assessed by the auditor by way of performance of, as a minimum, agreed-upon procedures.
The procedures applied in an engagement to perform agreed-upon procedures may include the following.
We confirm that the agreed-upon procedures have been conducted according to the club licensing manual of the licensor.
That the budgeted profit andloss account with comments is credible on the basis of the performed and agreed-upon procedures;
We will conduct our assignment in compliance with ISA No. 920(“Agreed-Upon Procedures”), and we will indicate so in our report.
The term auditor is used throughout this chapter when describing the individual or entity that will be performing the auditing,review or agreed-upon procedures.
In Appendix XVIII further guidance is provided in respect of the agreed-upon procedures steps that may be performed by the auditor.
Reporting After performing the agreed-upon procedures, we will record our findings in a report to the license applicant according to the guidelines in the club licensing manual.
Appendices XIX andXX contain further guidance in respect of the agreed-upon procedures that may be performed by the auditor.
The objective of agreed-upon procedures work, the types of procedures and the illustrative contents of a report of factual findings for an agreed-upon procedures engagement of this nature are described in Appendix XIX.
In respect of criterion F.04, perform some assessment work,including reading the auditor's report on agreed-upon procedures if an auditor is used.
Agreed-upon procedures In an engagement to perform agreed-upon procedures, an auditor is engaged to carry out those procedures of an audit nature to which the auditor and the entity and any appropriate third parties have agreed and to report on factual findings.
If required that the Financial Statements for the interim period are credible on the basis of the performed and agreed-upon procedures(only for phase III);
Dear Sirs, We have been appointed by[name of the licence applicant] to perform agreed-upon procedures with the Financial Licensing Documentation for the licensing system for the 200X season.
International Standards on Related Services(“ISRS”)The IAASB issues engagement standard that include the application of agreed-upon procedures to information.
A reference to the instructions in the club licensing manual where all the agreed-upon procedures required are listed should enable the examiner to avoid a detailed listing.
LICENSOR DECISION The licensor shall, as part of his assessment, read the information in respect of payables from transfer activities andalso read the auditor's report on the agreed-upon procedures, if such a report is submitted.
Identification of specific financial ornon-financial information to which the agreed-upon procedures have been applied(i.e. in this illustration, the supplementary information);
Objective of agreed-upon procedures work The objective of an agreed-upon procedures engagement is for the auditor to carry out procedures of an audit nature, to which the auditor and the entity and any appropriate third parties have agreed, and to report on factual findings.
Identification of specific financial ornon-financial information to which the agreed-upon procedures have been applied(i.e. in this illustration, the transfer payables table);
If the licensee is required to have an independent auditor carry out certain assessment procedures, the independent auditor selected should be the same as the auditor selected to carry out the audit of the annual financial statements and/or review of the interim financial statements and the agreed-upon procedures work in respect of the previous version of the future financial information in accordance with criterion F.06.
The licensor will still be required to perform some assessment work,including reading the auditor's report on the agreed-upon procedures in respect of the payables towards football clubs from transfer activities.
The licensor will still be required to perform some assessment work,including reading the auditor's report of the agreed-upon procedures in respect of the payables towards employees and social/tax authorities.