Betekenis van:
audited account

Voorbeeldzinnen

1. If the audit is performed before the project has been closed, only the expenditure actually audited is taken into account to calculate the coverage rate.
2. Experience has shown that it is necessary to set out in detail the basis for the sampling of operations to be audited, which the audit authority should observe in establishing or approving the sampling method, including certain technical criteria to be used for a random statistical sample and factors to be taken into account for a complementary sample.
3. Sound financial management requires that recurring difficulties which have occurred in the operation of one Community reference laboratory be taken into account when providing the Community financial aid to that laboratory, which should be audited in the course of the year to further verify compliance with the functions, duties and eligibility conditions laid down by Community rules.
4. Indication of the risk factors taken into account, including any horizontal issues identified as risk areas. Indication of the results through identification and prioritisation of the key bodies, processes, controls and programmes and priority axes to audit. 6. RELIANCE ON THE WORK OF OTHERS Indication of the extent to which certain components are audited by other auditors and the extent of potential reliance on such work. Explanation of how the audit authority will ensure the quality of the work carried out by the other audit bodies, taking account of internationally accepted audit standards. 7. RESOURCES Indication of planned resources to be allocated, at least for the forthcoming year. 8. REPORTING Indication of internal procedures for reporting, such as provisional and final audit reports, and of the right of the body audited to be heard and to provide an explanation before a final position is taken. -------------------------------------------------- ANNEX VI
5. Before adopting measures implementing any of the methods referred to in point 5(a), (b) or (c), or any other method limiting liability which complies with points 2, 3 and 4, a Member State should take into account the impact on financial markets and investors and on conditions for access to the market of statutory audit for listed companies, as well as the impact on audit quality, insurability of risks and the companies to be audited.
6. With regard to the quality system of the carrier, the EC team found in its report that the organization could not demonstrate that all aspects of the maintenance and flight operational processes are audited on a regular basis; actions implemented do not always take the root cause into account and there is no overall system to control the open findings (internal and external audits including Ukraine SAA findings).
7. the value of the contributions in kind can be independently assessed and audited, and cannot exceed the costs actually borne and duly supported by accounting documents of the third parties who made these contributions to the beneficiary free of charge but bear the corresponding costs, nor may it exceed the costs generally accepted on the market in question for the type of contribution concerned when no costs are borne; in the case of unpaid voluntary work, the value of that work is determined taking into account the amount of time spent and the normal hourly and daily rate for the work carried out.
8. For the purposes of determining whether it is appropriate, in cases of self-interest or self-review, that a statutory auditor or audit firm should not carry out statutory audits, so as to safeguard the statutory auditor's or audit firm's independence, the factors to be taken into account should include the question whether or not the audited public-interest entity has issued transferable securities admitted to trading on a regulated market within the meaning of point 14 of Article 4(1) of Directive 2004/39/EC of the European Parliament and of the Council of 21 April 2004 on markets in financial instruments [11].