Betekenis van:
working papers

Voorbeeldzinnen

1. The EU also put forward working papers, including on bio-safety and bio-security.
2. 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.
3. working papers or other forms of documentation from the workshops, which could be submitted by the EU to the HCoC Annual Meeting.
4. 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.
5. justification as to the purpose of the request for audit working papers and other documents is provided by the competent authorities;
6. 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;
7. 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.
8. Under the laws and regulations of Switzerland, it may transfer audit working papers or other documents held by Swiss auditors or audit firms to the competent authorities of any Member State.
9. Member States shall ensure that a statutory auditor or audit firm documents in the audit working papers all significant threats to his, her or its independence as well as the safeguards applied to mitigate those threats.
10. The transfer of audit working papers or other documents held by statutory auditors or audit firms shall not serve any other purpose than the public oversight, external quality assurance or investigations of auditors and audit firms.
11. It would use the transferred audit working papers or other documents held by statutory auditors or audit firms solely for purposes related to the public oversight, external quality assurance and investigations of auditors and audit firms.
12. Member States may allow the transfer to the competent authorities of a third country of audit working papers or other documents held by statutory auditors or audit firms approved by them, provided that:
13. Under the laws and regulations of Japan, they may transfer audit working papers or other documents held by Japanese auditors or audit firms to the competent authorities of any Member State.
14. It would use transferred audit working papers or other documents held by statutory auditors or audit firms solely for purposes related to the public oversight, external quality assurance and investigation of auditors and audit firms.
15. The service’s work shall be performed in accordance with internationally accepted standards, shall be recorded in working papers and shall result in reports and recommendations addressed to the agency’s top management.