Übersetzung für "Mandatory audit" in Deutsch

This route is likely to provide a better option than mandatory joint audit.

These included placing emphasis on initiatives from the accounting profession, the possible establishment of a technical subcommittee, a study on professional liability, an examination of Article 2 of the 8th Directive1, a possible sectoral directive relating to freedom of establishment and freedom to provide services in the audit field, and that small companies should not be made subject to a mandatory audit.

To this end, IMO standards - in particular the mandatory audit plan of national maritime administrations and the IMO Flag State Code - apply.

Complete independence, a key requirement for robust audits, will be delivered by a series of measures such as mandatory rotation of audit firms, the prohibition of the auditor from providing non-audit services to the audited entity (including a restructuring of auditors into pure audit firms).

In this context, the mandatory rotation of audit firms – not just of audit partners – should be considered.

With a view to addressing the threat of familiarity that results from the audited undertaking often appointing and re-appointing the same audit firm for decades, the regulation introduces mandatory rotation of audit firms after a maximum period of 6 years that may be, under certain exceptional circumstances, extended to 8 years.

There is also a general feeling that small companies should not be made subject to a mandatory audit requirement and that mediumsized companies should not be relieved from the statutory audit.

Mandatory membership and audit costs can be considerable financial burdens for new and small cooperatives.

Most accountants finish their accounting duties related to the previous financial year after publishing and filing the simplified annual financial statements, or the annual financial statements as well as the decision on the appropriation of the after-tax profit, and in the event of a mandatory audit with the auditor’s report.

The organiser companies showed the ways, the technical solutions and financial products with which design, implementation, maintenance and operation activities can be pursued on the basis of the results of a mandatory energy audit, recognition of the identified inadequacies and development of the right strategy.

A mandatory audit must be done, if the company, in two successive years, exceeds two of the following three limits:

Particular weight is given to the environmental statement by virtue of the mandatory external audit of the businesses in question carried out by a state certified environmental auditor, whose task is to officially validate the environmental statement.

Clear rules for determining audit durationhave been created, based on a pragmatic calculation tool, which will provide the minimum mandatory audit duration to be applied by all certification bodies,

Thus, their turnover has dropped below the threshold required for a mandatory audit of their accounts", explains José María Bové, from Bové Montero y Asociados.

The SAO informed of the mandatory audit of campaign spending the public, the concerned candidates and campaign participant organisations several times.

In order to ensure an effective implementation of the type-approval requirements, the current provisions on conformity of production should be enhanced by, inter alia, providing for mandatory periodic audits of the conformity control methods and of the continued conformity of the automotive products concerned and, by reinforcing the requirements relating to the competence, obligations and performance of the technical services that carry out tests for whole-vehicle type-approval under the responsibility of approval authorities.

The increased use of energy services will allow the implementation of many measures proposed in the mandatory certification audits by virtue of the fact that they are presented to the property owner in favourable and readily understandable economic and technical terms.

It requires regular mandatory energy audits for large companies and lays down a series of requirements on energy companies regarding metering and billing.

An effective implementation of the type-approval requirements should be ensured by enhancing the provisions on conformity of production by, inter alia, providing for mandatory periodic audits of the conformity control methods and the continued conformity of the products concerned and by reinforcing the requirements relating to the competence, obligations and performance of the technical services that carry out tests for whole-vehicle type-approval under the responsibility of type-approval authorities .

Other options with a considerable positive impact compared to their costs are those that aim to promote the energy services market, provide improved and more frequent information to households and companies on their actual energy consumption through billing and smart meters, and mandatory energy audits for large companies.

With regard to verification, internal auditing may be considered as provisionally meeting the aforementioned requirements until such time as the Community provisions making externa] auditing mandatory have been implemented.

With regard to verification, internal auditing may be considered as provisionally meeting the aforementioned requirements until such time as the Community provisions making external auditing mandatory have been implemented.

With regard to verification, internal auditing may be considered as provisionally meeting the aforementioned requirements Until such time as the Community provisions making external auditing mandatory have been implemented.