Traduction de «Audit reporting requirement » (Anglais → Français) :

reporting requirement | audit reporting requirement

prepare reports on financial audits | write up auditing financial reports | make auditing financial reports ready | prepare financial auditing reports

Departmental Internal Audit Act [ An Act to require Crown corporations and departments of government to have annual internal audits the reports of which are to be submitted to the Auditor General of Canada ]

Department Internal Audit Act [ An Act to require Crown corporations and departments of government to have annual internal audits the reports of which are to be submitted to the Auditor General of Canada ]

Definition: This block contains a wide variety of disorders that differ in severity and clinical form but that are all attributable to the use of one or more psychoactive substances, which may or may not have been medically prescribed. The third character of the code identifies the substance involved, and the fourth character specifies the clinical state. The codes should be used, as required, for each substance specified, but it should be noted that not all fourth character codes are applicable to all substances. Identification of the psychoactive substance should be based on as many sources of information as possible. These include sel ...[+++]f-report data, analysis of blood and other body fluids, characteristic physical and psychological symptoms, clinical signs and behaviour, and other evidence such as a drug being in the patient's possession or reports from informed third parties. Many drug users take more than one type of psychoactive substance. The main diagnosis should be classified, whenever possible, according to the substance or class of substances that has caused or contributed most to the presenting clinical syndrome. Other diagnoses should be coded when other psychoactive substances have been taken in intoxicating amounts (common fourth character .0) or to the extent of causing harm (common fourth character .1), dependence (common fourth character .2) or other disorders (common fourth character .3-.9). Only in cases in which patterns of psychoactive substance-taking are chaotic and indiscriminate, or in which the contributions of different psychoactive substances are inextricably mixed, should the diagnosis of disorders resulting from multiple drug use (F19.-) be used. | Modifiers The following fourth-character subdivisions are for use with categories F10-F19: Code Title .0 Acute intoxication A condition that follows the administration of a psychoactive substance resulting in disturbances in level of consciousness, cognition, perception, affect or behaviour, o ...

create audit pans for vessels | envision activities and actions required for ship audits | develop audit plans for vessels | prepare audit schemes for ships

carry out an in-depth audit | conduct compliance audit | perform a detailed compliance audit report | perform contract compliance audits

fair-and-balanced report [ fair-and-balanced audit report | balanced report | balanced audit report ]

report on specified auditing procedures | accountant's report | independent accountant's report | professional accountant's report | report of factual findings | report on applying agreed-upon procedures

auditor's report | audit report | auditor's certificate | examination report | independent auditor's report

In particular, proven sound experience of audit is required (including audit planning, supervision, quality control, and reporting).

Where independent audits are required relating to providers of air navigation services, inspections by the official auditing authorities of the Member States where those services are provided by the administration, or by a public body subject to the supervision of the abovementioned authorities, should be recognised as independent audits, whether the audit reports drawn up are made public or not.

In order in particular to prevent fraud, the Commission may, on the basis of a risk analysis or the reports referred to in the second subparagraph of paragraph 6 of this Article, specify the standards of independent auditing and require all voluntary schemes to apply those standards.

Where independent audits are required relating to providers of air navigation services, inspections by the official auditing authorities of the Member States where those services are provided by the administration, or by a public body subject to the supervision of the abovementioned authorities, should be recognised as independent audits, whether the audit reports drawn up are made public or not.