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Showing 6061–6070 of 6075 articles for “Art. 13 mars 2012”
…a victim when this is an act of assistance which every person has a moral duty to perform. Article 13 Proceedings In the event of an action brought before the civil, commercial or administrative cour…
I.-Without prejudice to the provisions of article 23 of law no. 46-628 of 8 April 1946 on the nationalisation of electricity and gas, local and regional authorities or their public cooperation establi…
…ts internal control, and assessing the risks of material misstatement of the financial statements . 13. The statutory auditor shall obtain a sufficient understanding of the entity and its environment,…
…ligation to declare their results, which may be audited under the conditions set out in Articles L. 13, L. 47 and L. 57 of the Book of Tax Procedures. The parent company shall bear, with regard to the…
…rightness. He shall refrain, in all circumstances, from any action contrary to honour and probity". 13. The requirements of honesty and uprightness dictate the behaviour of the statutory auditor and l…
…t listing the roles, the names of the performers, their country of residence and their nationality; 13° A "technical creative collaborators" sheet listing the jobs, the names of the technical creative…
…ppear in the separate part of the report relating to the justification of the auditor's assessments.13. The statutory auditor formulates the key points of the audit by explicit reference to the provis…
…applicable) or you may contact FIN-NET to obtain details of the corresponding body in your country. 13° Non-compliance with loan commitments: consequences for the borrower [Types of non-compliance] [F…
…composition of the global net income are assessed according to the rules set out in articles 12 and 13 and under the conditions set out in 2 to 6 ter below, without it being necessary to distinguish a…
…are manifestly insignificant in relation to the consolidated financial statements taken as a whole; 13. Where the accounts of an entity are audited in accordance with legal and regulatory texts, the a…
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