Betekenis van:
working papers

Voorbeeldzinnen

1. The EU also put forward working papers, including on bio-safety and bio-security.
2. On the contrary, Indian law stipulates that the working papers are the property of the auditor.
3. Transfer of audit working papers should include access to or transmission to the authorities declared adequate under this Decision of audit working papers or other documents held by statutory auditors or audit firms, upon prior agreement of the competent authorities of Member States, and access to or transmission of such papers by the competent authorities of Member States to those authorities.
4. working papers or other forms of documentation from the workshops, which could be submitted by the EU to the HCoC Annual Meeting.
5. Source: Collis D., Young D. and Goold M., ‘The Size, Structure and Performance of Corporate Headquarters’, Harvard Business School Strategy Working Papers Series, 2003; ABX Logistics.
6. justification as to the purpose of the request for audit working papers and other documents is provided by the competent authorities;
7. the request from a competent authority of a third country for audit working papers or other documents held by a statutory auditor or audit firm can be refused:
8. where the provision of those working papers or documents would adversely affect the sovereignty, security or public order of the Community or of the requested Member State, or
9. The public oversight authority should have the right to participate in inspections and to get access to inspection files, audit working papers and other documents of relevance.
10. It would use transferred audit working or other documents held by statutory auditors or audit firms papers solely for purposes related to investigations of auditors and audit firms.
11. Member States should therefore ensure that competent authorities of third countries can have access to audit working papers and other documents through the national competent authorities.
12. there are working arrangements with the competent authorities of that third country that allow the competent authorities in the Member State reciprocal direct access to audit working papers and other documents of that third-country's audit entities;
13. Transfer of audit working papers or other documents held by statutory auditors or audit firms should include access to or transmission to the authorities declared adequate under this Decision of audit working papers or other documents held by statutory auditors or audit firms, upon prior agreement of the competent authorities of Member States, and access to or transmission of such papers by the competent authorities of Member States to those authorities.
14. those audit working papers or other documents relate to audits of companies which have issued securities in that third country or which form part of a group issuing statutory consolidated accounts in that third country;
15. The ultimate objective of cooperation with Canada, Japan and Switzerland in audit oversight is to reach mutual reliance on each other’s oversight systems where transfers of audit working papers would be exceptional.