Translation of "Jahresabschlussprüfung" in English

We conducted our auditin accordance with International Standards on Auditing.

We conducted our audit in accordance with International Standards on Auditing.

We conducted our auditin accordance with International Standards on Auditing.

On this basis, the following companies are subject to a statutory audit in Hungary:

The final financial statements will probably be published on 25 March 2013, following completion of the annual audit.

If the company is not subject to a statutory audit, then an independent auditor must be separately appointed.

Which topics are already covered by the annual audit carried out by an auditor?

All above mentioned figures are preliminary and subject to ongoing year end closing and external auditing.

How is preparing for the year-end audit different with Workday?

It’s also made the year-end financial audit much easier and less time-consuming.

My areas of focus are on annual report audits, tax and business consulting as well as corporate valuation.

The auditor also reviewed the risk management system as part of the annual audit of the financial statements, noting no objections.

In addition, the system used to identify emerging risks was included in the annual audit in the same way as for listed companies.

In the revised commitments dated 3 September 2004, the parties additionally undertook to enable the external auditors of ETC to report to the Commission as part of their regular annual audit, on the compliance with the elements of the commitments relating to the amendment of the shareholders’ agreement and construction of firewalls.

I am pleased that Parliament did not accept the suggestion of raising the thresholds referred to in the communication for micro-entities, below which the entities are exempted from the accounting, auditing and disclosure requirements under European law.

In practice, this would mean exempting them from the requirement to keep accounts, submit an annual financial report and publish the reports required under European legislation.

These are smaller enterprises below a specific threshold which are to be exempt from the European financial reporting and annual accounting obligations.

To ensure compliance with the quota, import declarations should be monitored and an end-of-year audit carried out.

The Commission proposes that fees for the financial year paid to the statutory auditor or audit firm for the statutory audit of annual accounts and the fees paid for other assurance services, tax advisory services and other non-audit services should be disclosed.

In key areas where executive directors clearly have conflicts of interests (i.e. remuneration of directors, and supervision of the audit of the company’s accounts), decisions in listed companies should be made exclusively by non-executive or supervisory directors who are in the majority independent.

CPAs(Practising), in particular, have to go through more rigorous examinations and have to demonstrate that he is competent in local taxation and audits.

Lack of resources, lack of know-how, lack of time – there are many reasons why audit firms rely on external support during the annual audit season.

Upon completion of your studies, you will have an overview of the methods of auditing the annual financial statements, the financial statements and the consolidated financial statements and you will get detailed insights into the company processes, strategies and data of your clients.

In public companies, the annual audit generally includes an opinion on the truth and fairness of the management report.

We will now be consider in greater detail the extent to which we want to make use of the growth options available to us,” said Dr. Jürgen Zeschky, CEO of Nordex SE. Nordex will release its final annual financial statements as well as guidance for the current year at its annual press conference in Frankfurt/Main on 23 March 2015.

There are some special cases where audits are mandatory, even though the company itself is not otherwise obliged to be audited.

It is important to continually maintain impartiality and authority in order for them to justify their role as a private institution, a role which many wish could have been under public control, similar to the field of annual auditing by certified accountants.

In addition, the external auditor, as an independent external body, assesses the fundamental suitability of the early warning system as part of its audit of the annual financial statements.

As well as auditing annual financial statements, we also perform all kinds of statutory and voluntary special audits, such as: