Translation of "other independant auditor " (English → French) :

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

The Independent Auditor's Use of the Work of Internal Auditors

auditor's report [ audit report | examination report | independent auditor's report ]

The Independent Auditor's Consideration of the Work of Internal Auditors

external auditor | independent auditor

verified by independent auditors

a supervisory council or a committee of independent auditors

Definition: In many cases, a disturbance of sleep is one of the symptoms of another disorder, either mental or physical. Whether a sleep disorder in a given patient is an independent condition or simply one of the features of another disorder classified elsewhere, either in this or in others, should be determined on the basis of its clinical presentation and course as well as on the therapeutic considerations and priorities at the time of the consultation. Generally, if the sleep disorder is one of the major complaints and is perceive ...[+++]d as a condition in itself, the present code should be used along with other pertinent diagnoses describing the psychopathology and pathophysiology involved in a given case. This category includes only those sleep disorders in which emotional causes are considered to be a primary factor, and which are not due to identifiable physical disorders classified elsewhere.

The management company or the investment company shall particularly ensure that the depositary is able to have access to the books and perform on-site visits on premises of the management company or the investment company and of any service provider appointed by the management company or the investment company, or to review reports and statements of recognised external certifications by qualified independent auditors or other experts in order to ensure the adequacy and relevance of the procedures in place.

Mr. Moffat: No. The Auditor General has no authority to audit the Canada Foundation for Innovation, but of course the public information that is made available, the financial reporting in the annual report and the results of the audit by an independent auditor is all available to the Auditor General, but not the other areas of audit and evaluation such as whether there are policies and procedures in place, whether they have been fo ...[+++]llowed, and so on.

Justice Molloy in her ruling made a very good argument, that one candidate could well be considered to be an independent, but more than one candidate running on the same platform, and particularly in a party that meets all of the other qualifications of having an independent auditor and having officers and democratic elections and constitutions and so on and so forth, should be considered a party and they should have certain basic ...[+++]rights under the act.

Because the entity referred to in the response to Q-972 was involved in active projects in several countries, CIDA took the following specific measures to protect the interests of the Crown: CIDA established a multi-disciplinary task force to oversee a common, integrated and corporate approach to managing the situation and mitigating potential risks; discussions and meetings were held with senior representatives of the organization, who provided detailed information on the extent and severity of the financial situation, and the likely operational impacts; based on the initial information received, as well as a review of the current status of project implementation, management arrangements and contractual terms and conditions, CIDA complet ...[+++]ed an internal review and assessment of the fiduciary and other risks across each program; a proactive monitoring and integrated risk management approach was developed and agreed with the organization, which featured open and direct channels of communication at a senior level to provide regular updates on the financial situation and recovery as well as to facilitate the dissemination of information on operational progress across the agency and decision-making on individual projects; in projects where the organization was part of a consortium, the agency agreed, on a non-objection basis, to the transfer or assignment of the lead implementation role to other well-established members or partners, who were jointly and severally liable; for projects where the organization was solely responsible for delivery or implementation, the agency took steps to ensure that all financial and performance guarantees were enforceable, in case of need; as part of its efforts to continue operations and remain a going concern, the organization presented a comprehensive business plan and financial projections that were developed with legal and financial third party advisors, a plan was subsequently validated by independent auditors as part of the due ...