Übersetzung für "hold auditions " (Englisch → Deutsch) :

hold auditions | organise auditions | carry out audition | carry out auditions

performance audit [ performance auditing | sound financial management audit | value for money audit | value-for-money audit | VFM ]

area of holding [ acreage | size of holding | Farm size(ECLAS) ]

eco-audit | environmental audit | environmental auditing | green auditing | internal environmental audit

S/H | sample and hold | sample/hold | sample-and-hold service | track and hold unit | track and store unit

book auditions | organise auditioning | arranging auditions | organise auditions

create audit pans for vessels | envision activities and actions required for ship audits | develop audit plans for vessels | prepare audit schemes for ships

holding braking effort | holding force | holding strength

dates appointed for the holding of popular votes (1) | dates fixed for the holding of popular votes (2) | to dates set for the holding of popular votes (3)

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 undertaking which has issued securities in a third country, or which forms part of a gr ...[+++]oup 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.

(6) In order to enhance the independence of statutory auditors and audit firms from the audited entity when carrying out statutory audits, any person or entity that holds rights in an audit firm should be independent of the audited entity and should not be involved in the process of decision making of the audited entity.

3. Where the group auditor is subject to a quality assurance review or an investigation concerning the statutory audit of the consolidated financial statements of a group of undertakings where the parent undertaking is a public-interest entity, the group auditor shall, when requested, make available to the competent authority the relevant documentation he, she or it holds concerning the audit work performed by third-country auditor(s), statutory auditor(s), third-country audit entity(ies) or audit firm(s) for the purpose of the group ...[+++]audit, including the working papers relevant to the group audit.

'2. Member States shall ensure that a statutory auditor, an audit firm, their key audit partners, their employees, and any other natural person whose services are placed at the disposal or under the control of such statutory auditor or audit firm and who is directly involved in statutory audit activities, and persons closely associated with them within the meaning of Article 1(2) of Commission Directive 2004/72/EC * , do not hold or have a material and direct beneficial interest in, or engage in any transaction in any financial instru ...[+++]ment issued, guaranteed, or otherwise supported by, any audited entity within their area of statutory audit activities, other than interests owned indirectly through diversified collective investment schemes, including managed funds such as pension funds or life insurance.