Gaois

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  1. BUSINESS AND COMPETITION|accounting · BUSINESS AND COMPETITION|accounting|management accounting

    #528762

    IATE #748148
    tuairim neamhfhabhrach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Má thugann an Coimisiún tuairim neamhfhabhrach, ní fhéadfaidh an Bord Stiúrthóirí an maoiniú áirithe a dheonú mura gcinnfidh sé é sin d'aon toil, gan an stiúrthóir a bheidh ainmnithe ag an gCoimisiún a bheith páirteach sa vótáil.' Reference 'Leaganacha comhdhlúite den Chonradh ar an Aontas Eorpach agus den Chonradh ar Fheidhmiú an Aontais Eorpaigh,' Iris Oifigiúil an Aontais Eorpaigh, http://eur-lex.europa.eu/legal-content/GA/TXT/PDF/?uri=OJ:C:2016:202:FULL&from=EN [15.11.2017]
    tuairim chodarsnach Reference Leagan comhdhlúite An Chonartha ag bunú an Chomhphobail Eorpaigh, Airteagal 300 (Sean-Airteagal 228 )
    ga
    Context 'Más tuairim chodarsnach atá tugtha ag an gCúirt Bhreithiúnais, ní fhéadfaidh an comhaontú teacht i bhfeidhm ach amháin faoi na coinníollacha atá leagtha síos in Airteagal 48 den Chonradh ar an Aontas Eorpach.' Reference Leagan comhdhlúite An Chonartha ag bunú an Chomhphobail Eorpaigh, Airteagal 300 (Sean-Airteagal 228 )
    negativer Bestätigungsvermerk
    de
    adverse opinion
    en
    Definition type of modified opinion expressed when the auditor has obtained sufficient appropriate audit evidence and concludes that misstatements or instances of non-compliance that are material individually or in the aggregate are pervasive to the annual accounts or the underlying transactions Reference Council-EN, based on: European Court of Auditors, Financial and Compliance Audit Manual, 2012, http://www.eca.europa.eu/Lists/ECADocuments/FCAM_2012/FCAM_2012_EN.PDF [8.2.2016]
    Comment See also: -audit opinion IATE:748217 - unqualified opinion IATE:748478 - unqualified opinion with an emphasis of matter IATE:3557017 - qualified opinion IATE:748152 - disclaimer of opinion IATE:748153
    opinion défavorable
    fr
    Definition (I) Un rapport assorti d'une proposition d'opinion défavorable doit être envisagé lorsque l'effet d'un désaccord sur la fiabilité des comptes et/ou la légalité et la régularité des opérations sous-jacentes est assez substantiel et étendu pour que l'auditeur conclue qu'une réserve n'est pas propre à qualifier la nature trompeuse ou incomplète des comptes examinés et/ou les éléments affectant la légalité et la régularité des opérations sous-jacentes. Reference (I) Manuel d'audit, module B.11, annexe B.11.6, page 5.