Примери за използване на Audited entity на Английски и техните преводи на Български
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Medicine
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Ecclesiastic
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A majority of the members of the audit committee shall be independent of the audited entity.
The audited entity shall prepare tender documents for the attention of the invited statutory auditors or audit firms.
The committee members as a whole shall have competence relevant to the sector in which the audited entity is operating.
The audited entity shall be able to demonstrate to the competent authority that the selection procedure was conducted in a fair manner.
(c) become a non-executive member of the administrative body ora member of the supervisory body of the audited entity.
(7) A registered auditor shall create and maintain a file for each audited entity which shall contain at least the following information.
Accordingly, a statutory auditor oran audit firm should not provide such services to the audited entity.
The audited entity shall prepare a report on the conclusions of the selection procedure, which shall be validated by the audit committee.
The recommendation of the AC shall be prepared following a selection procedure organized by the audited entity respecting the following criteria.
The audited entity shall evaluate the proposals made by the SA in accordance with the selection criteria predefined in the tender documents;
The protection of the commercial interests of the audited entity, including its industrial and intellectual property, is not undermined;';
The audit committee shall be either a stand-alone committee or a committee of the administrative body orsupervisory body of the audited entity.
The audited entity shall prepare tender documents which shall be used by the audited entity to evaluate the proposals made by the SA;
Member States may require the chairman of the audit committee to be elected annually by the general meeting of shareholders of the audited entity.
The audited entity shall be free to determine the selection procedure and may conduct direct negotiations with interested tenderers in the course of the procedure;
Additional report shall be disclosed to the general meeting of the audited entity if the management or administrative body of the audited entity so decides.'.
The audited entity shall be able to demonstrate, upon request, to the competent authority referred to in Article 20 that the selection procedure was conducted in a fair manner.
The chairman of the audit committee shall be appointed by its members orby the supervisory body of the audited entity and shall be independent of the audited entity. .
The level of fees received from one audited entity and the structure of fees can threaten the independence of a statutory auditor or an audit firm.
The audit committee shall submit a recommendation to the administrative orsupervisory body of the audited entity for the appointment of statutory auditors or audit firms.
If the audited entity does not have an audit committee, the additional report shall be submitted to the body performing equivalent functions within the audited entity.
Where applicable, become a member of the audit committee of the audited entity or, where such committee does not exist, of the body performing equivalent functions to an audit committee;
(e) the audited entity shall evaluate the proposals made by the statutory auditors or the audit firms in accordance with the selection criteria predefined in the tender documents.
Our audit approach is risk-based and is aimed at planning and executing an audit engagement to achieve a complete, effective andhigh-quality audit of the audited entity.
The fees received in any financial year from the audited entity for the financial audit performed, as well as for any other services provided to that entity. .
Member States shall ensure that persons or firms referred to in paragraph2 do not participate in or otherwise influence the outcome of a statutory audit of any particular audited entity if they.
In order to increase the confidence of stakeholders in the financial statements of the audited entity, it is particularly important that the audit report be well-founded and solidly substantiated.
Where the audited entity does not investigate the matter, the statutory auditor or the audit firm shall inform the authorities as designated by the Member States responsible for investigating such irregularities.
Wide range of users” mean unlimited number of persons other than the management of the audited entity and/or the specific users of financial information indicated in the agreement for the relevant service.
Any outsourcing of audit functions as referred to in point(d) of this paragraph shall not affect theresponsibility of the statutory auditor or the audit firm towards the audited entity.