Importantly, the announcement occurs after the corresponding financial statements and its related audit report are placed in the Official Business Register,14 so that none of those documents can be modified once the control process is announced.
The first is the way the effectiveness of the AC is measured, we define it as the ability of the AC to eradicate avoidable qualifications (those over which firms have decision-making capacity when it comes to drawing up its financial statements) in audit reports.
The corporate governance structure may also have an influence on the attitude of the firm's managers with respect to the formulation of financial statements and therefore on the audit report.
The court provides an audit report for each financial year to the Council and Parliament.
The court provides an audit report for each financial year to the Council and the European Parliament.
The audit report lists a series of financial concerns: Over 30% of all expenditure in the almost three-year audit period was not supported by "sufficient relevant and appropriate evidence".
An audit report said oversight at critical points was insufficient and financial management was poor.
An audit report is the written opinion of an auditor in regards to an entity's financial statements.
"Issues have surfaced that have caused the company to restate its financial statements and advise investors that they should not rely on Enron's financial statements or our audit reports.
We underwent a full-fledged financial audit.
Financial audit is the real meaning of an entrepreneur.
