Примери за използване на Statutory auditors and audit firms на Английски и техните преводи на Български
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The competent authorities shall be independent of statutory auditors and audit firms.
Statutory auditors and audit firms carrying out statutory audits of public-interest entities;
Conditions of independence The competent authorities shall be independent of statutory auditors and audit firms.
Member States may exempt statutory auditors and audit firms from this obligation with regard to minor breaches.
Each Member State shall designate the competent authority to be responsible for approving statutory auditors and audit firms.'.
Each Member State shall ensure that statutory auditors and audit firms are entered in a public register in accordance with Articles 16 and 17.
The funding of those authorities shall be secure and free from undue influence by statutory auditors and audit firms.
The competent authority shall use the information provided by statutory auditors and audit firms pursuant to Article 14 to make the relevant calculations.
The competent authority shall organise the quality assurance system in a manner that is independent of the reviewed statutory auditors and audit firms.
Member States shall provide that measures taken and sanctions imposed on statutory auditors and audit firms are to be appropriately disclosed to the public.
Statutory auditors and audit firms should provide additional supplementary information on audit fees to competent authorities with a view to facilitating their supervisory tasks.
Competent authorities shall also periodically review the methodologies used by statutory auditors and audit firms to carry out statutory audits. .
Where applicable, the identity of statutory auditors and audit firms as defined in Directive 2006/43/EC of the European Parliamentand of the Council(33);
The quality assurance system shall be organised in such a manner that it is independent of the reviewed statutory auditors and audit firms and is subject to public oversight;';
Each Member State shall ensure that statutory auditors and audit firms are entered in a public register in accordance with Articles 16 and 17[Registration of statutory auditors and audit firms]. .
The competent authorities shall cooperate with the competent authorities orother relevant bodies of third countries regarding the quality assurance reviews and investigations of statutory auditors and audit firms.
These strict requirements should be applicable to statutory auditors and audit firms only insofar as they carry out statutory audits of public-interest entities.
Statutory auditors and audit firms shall provide annually to his, her or its competent authority a list of the audited public-interest entities by revenue generated from them, dividing those revenues into.
Commission Recommendation of 5 June 2008 concerning the limitation of the civil liability of statutory auditors and audit firms(notified under document number C(2008) 2274)(Text with EEA relevance).
Member States shall require statutory auditors and audit firms to carry out statutory audits in compliance with international auditing standards adopted by the Commission in accordance with the procedure referred to in Article 48(2).
In particular, delegated acts are necessary for the purpose of adopting international auditing standards in the area of audit practice, independence of and internal controls of statutory auditors and audit firms.
They shall carry out quality assurance reviews of statutory auditors and audit firms that carry out statutory audits of public-interest entities on the basis of an analysis of the risk and: .
Also, the involvement of smaller audit firms in these measures would facilitate the development of the capacity of such firms, thus broadening the choice of statutory auditors and audit firms for public-interest entities.
Therefore an annual forum for dialogue between statutory auditors and audit firms, on the one hand, and ESRB, on the other, on a sectoral, anonymised basis should be facilitated by this Regulation.
It is important to lay down detailed rules with a view to ensuring that the statutory audits of public-interest entities are of adequate quality and are carried out by statutory auditors and audit firms subject to stringent requirements.
Statutory auditors and audit firms should therefore be subject to a system of quality assurance under the responsibility of the competent authorities, thus ensuring objectivity and independence from the audit profession.
Where, in accordance with Union or national law,the competent authorities referred to in Article 20 require statutory auditors and audit firms to comply with certain quality standards, those standards shall be included in the tender documents;
Statutory auditors and audit firms shall communicate to the competent authorities that the transparency report has been published on the website of the statutory auditor or the audit firm or, as appropriate, that it has been updated.
This measure, combined with the presence of smaller audit firms in the audit market would facilitate the development of the capacity of such firms, thus broadening the choice of statutory auditors and audit firms for public-interest entities.
Where applicable, the identity of statutory auditors and audit firms as defined in Directive 2006/43/EC of the European Parliamentand of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts(26);