Post by account_disabled on Mar 14, 2024 4:45:51 GMT
Auditor who has expressed an opinion thereon. The auditor has an obligation to evaluate the impact of new information on the financial statements and in certain circumstances he has an obligation to modify the opinion in the auditor's report. It should also be mentioned here that according to the provisions of the Accounting Act members of the entity's management board and supervisory board or other supervisory bodies of the entity are obliged to ensure that the financial statements are correctly prepared. Please remember that the Management Board and the Supervisory Board are responsible for the financial statements submitted for approval. The information contained in these financial.
Statements is current as of the date of approval and not as of the date these financial statements are prepared or the date an audit opinion is issued. This means that if the entity’s management board AWB Directory submits financial statements for approval that, despite the obligation, have not been appropriately adjusted for the impact of the coronavirus pandemic on the financial statements, the management board will be in breach of Article 1 of the Accounting Act, which provides that the financial statements contain information that is not Reliable data. In summary, entities should assess the actual and potential impact of the spread of the epidemic on their financial statements as soon as possible.
Before their financial statements are approved. If the impact is material then a reply should be submitted even if the report has been reviewed by the statutory auditors and submitted for approval. The IFRS ( ) website or send an email to You can also send your reply via conventional mail to IFRS Reporting Standards Foundation Columbus House Westferry Circus Canary Wharf London United Kingdom International Financial Reporting for Small and Medium Enterprises The International Accounting Standards clearly require that management and, where appropriate, those responsible for governance understand that they are operating under the applicable financial Reporting responsibility for the preparation of financial statements, including fair presentation within fair reporting conditions. The audit process requires.
Statements is current as of the date of approval and not as of the date these financial statements are prepared or the date an audit opinion is issued. This means that if the entity’s management board AWB Directory submits financial statements for approval that, despite the obligation, have not been appropriately adjusted for the impact of the coronavirus pandemic on the financial statements, the management board will be in breach of Article 1 of the Accounting Act, which provides that the financial statements contain information that is not Reliable data. In summary, entities should assess the actual and potential impact of the spread of the epidemic on their financial statements as soon as possible.
Before their financial statements are approved. If the impact is material then a reply should be submitted even if the report has been reviewed by the statutory auditors and submitted for approval. The IFRS ( ) website or send an email to You can also send your reply via conventional mail to IFRS Reporting Standards Foundation Columbus House Westferry Circus Canary Wharf London United Kingdom International Financial Reporting for Small and Medium Enterprises The International Accounting Standards clearly require that management and, where appropriate, those responsible for governance understand that they are operating under the applicable financial Reporting responsibility for the preparation of financial statements, including fair presentation within fair reporting conditions. The audit process requires.