Article A823-8
…the additional evidence to be collected for the remaining period to the end of the financial year. 14. Where the statutory auditor intends to use evidence gathered in previous years on the effectiven…
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Showing 4301–4310 of 4353 articles for “Art. 14”
…the additional evidence to be collected for the remaining period to the end of the financial year. 14. Where the statutory auditor intends to use evidence gathered in previous years on the effectiven…
…most of the information gathered during the audit leads more to presumptions than to certainties. . 14. The concept of materiality is applied by the statutory auditor in planning and performing the au…
…rol relevant to the audit. Acquaintance with the elements of internal control relevant to the audit 14. Obtaining an understanding of the elements of internal control relevant to the audit enables the…
…re applicable, the proposed labelling drawn up in accordance with the provisions of article R. 5121-144 and the draft package leaflet, drawn up in accordance with the draft summary of product characte…
…personal data and information recorded in the automated processing system referred to in Article R. 142-11 and in the electronic component provided for in Articles R. 414-5 and R. 431-1, excluding dig…
…ies depositories authorised or recognised pursuant to Articles 16 or 25 of Regulation (EU) No 909/2014 of the European Parliament and of the Council of 23 July 2014 on improving securities settlement…
…fit of a deferred salary employment contract, the devolution of which is governed by article L. 321-14 of the Rural and Maritime Fishing Code; 2.1° (Repealed); 2° successions and donations inter vivos…
…in relation to entities in a group which meet the conditions for triggering a resolution procedure; 14° "Core Tier 1 capital instruments" means the capital instruments referred to in Article 26(1)(a)…
…(negative) without authorisation or has exceeded the amount or duration of the authorised overdraft;14° Flat-rate charges for cheques rejected for insufficient funds: the account is debited with the f…
…nation and progressiveness of the learning carried out in the training centre and in the company. x 14) The service provider provides socio-professional, educational and citizenship support. x 15) The…
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