Übersetzung für "Statutory auditor " (Englisch → Deutsch) :

official auditor | statutory auditor

Green Paper - The role, the position and the liability of the statutory auditor within the European Union

European Court of Auditors [ Court of Auditors of the European Communities | Court of Auditors of the European Union | ECA [acronym] EC Court of Auditors ]

keep statutory books updated | maintain statutory book | keep up statutory books | maintain statutory books

abide by the statutory obligations | comply with the statutory obligations | follow the statutory obligation | follow the statutory obligations

cooperate with auditors | liaise with auditor | liaise with auditors | liaising with auditors

member of the Court of Auditors (EU) [ member of the EC Court of Auditors ]

opinion of the Court of Auditors [ Court of Auditors’ opinion ]

Court of Auditors | Court of Auditors of the European Union | European Court of Auditors | CofA [Abbr.] | ECA [Abbr.]

statutory maximum level of a form of penalty | statutory maximum of a form of penalty | statutory maximum of a form of sentence

Where a statutory auditor or an audit firm carries out a statutory audit of an undertaking which is part of a group whose parent undertaking is situated in a third country, the confidentiality and professional secrecy rules referred to in paragraph 1 of this Article shall not impede the transfer by the statutory auditor or the audit firm of relevant documentation concerning the audit work performed to the group auditor situated in a third country if such documentation is necessary for the performance of the audit of consolidated financial statements of the parent undertaking. A statutory auditor or an audit firm that carries out the statutory audit of an und ...[+++]ertaking which has issued securities in a third country, or which forms part of a group issuing statutory consolidated financial statements in a third country, may only transfer the audit working papers or other documents relating to the audit of that entity that he, she or it holds to the competent authorities in the relevant third countries under the conditions set out in Article 47.

Since the objectives of this Regulation, namely clarifying and better defining the role of statutory audit regarding public-interest entities, improving the information that the statutory auditor or the audit firm provides to the audited entity, investors and other stakeholders, improving the communication channels between auditors and supervisors of public-interest entities, preventing any conflict of interest arising from the provision of non-audit services to public-interest entities, mitigating the risk of any potential conflict of interest due to the existing system whereby the auditee selects and pays the auditor or the familiarity ...[+++] threat, facilitating the switching of, and the choice of a statutory auditor or an audit firm to public-interest entities, broadening the choice of statutory auditors and audit firms for public-interest entities and improving the effectiveness, independence and consistency of the regulation and oversight of statutory auditors and audit firms providing statutory audits to public-interest entities including as regards cooperation at Union level, cannot be sufficiently achieved by the Member States but can rather, by reason of their scale, be better achieved at Union level, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union.

3. By way of derogation from paragraph 2, where the statutory audit is carried out by an audit firm and all the statutory auditors were involved in the carrying-out of the statutory audit, or where the statutory audit is carried out by a statutory auditor and the statutory auditor is not a partner or employee of an audit firm, he, she or it shall arrange for another statutory auditor to perform a review.

(c)where the statutory auditor or the audit firm has made arrangements for any of his, her or its activities to be conducted by another statutory auditor or audit firm that is not a member of the same network, or has used the work of external experts, the report shall indicate that fact and shall confirm that the statutory auditor or the audit firm received a confirmation from the other statutory auditor or audit firm and/or the external expert regarding their independence.