Gaois

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  1. BUSINESS AND COMPETITION|business organisation · BUSINESS AND COMPETITION|accounting

    #608286

    IATE #813946
    iniúchóir reachtúil Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Má théann spleáchas an iniúchóra reachtúil nó an ghnólachta iniúchóireachta ar an aon chliant aonair chun na hiomarca, ba cheart don choiste iniúchóireachta cinneadh a dhéanamh ar bhonn na bhforas cuí cé acu an bhféadfaidh an t-iniúchóir reachtúil nó an gnólacht iniúchóireachta leanúint den iniúchóireacht reachtúil. Agus cinneadh mar sin á dhéanamh aige, ba cheart don choiste iniúchóireachta, inter alia, na bagairtí ar neamhspleáchas agus iarmhairtí cinnidh den sórt sin, a chur san áireamh.' Reference "Rialachán (AE) Uimh. 537/2014 maidir le ceanglais shonracha a bhaineann le hiniúchóireacht reachtúil ar eintitis leasa phoiblí agus lena n-aisghairtear Cinneadh 2005/909/CE ón gCoimisiún, CELEX:32014R0537/GA"
    Abschlussprüfer | gesetzlicher Abschlussprüfer | gesetzlich zugelassener Abschlussprüfer
    de
    Definition nach Maßgabe gesetzlicher Vorschriften für bestimmte Unternehmen bestellter sachverständiger Abschlussprüfer Reference International Accounting Lexicon (U.E.C.) - Konzernrechnungslegung
    statutory auditor | official auditor | registered auditor
    en
    Definition approved person within the meaning of Article 2(1) of the 8th Company Law Directive (= statutory auditor) who, either being a natural or a legal person, is appointed for a certain Statutory Audit engagement under national law and in whose name the audit report is consequently signed Reference "Council-EN based on Commission Recommendation — Statutory Auditors' Independence in the EU: A Set of Fundamental Principles (Text with EEA relevance) (notified under document number C(2002) 1873), CELEX:32002H0590/EN"
    contrôleur légal des comptes | contrôleur légal | contrôleur des comptes | auditeur légal | commissaire aux comptes | réviseur d’entreprises | commissaire-réviseur
    fr
    Definition personne dont la mission est de certifier les états financiers des entreprises, c'est-à-dire de formuler une opinion sur la véracité des comptes des entreprises à l'intention des investisseurs et des actionnaires Reference "COM-FR d’après le site de la Commission européenne > Banques et finance > Contrôle légal des comptes, http://ec.europa.eu/finance/auditing/index_fr.htm [23.9.2016]"