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Ayears specifying the audit missions given in responsibility. Mention any additional information that could be considered relevant for the activity of the financial auditor legal person mentioned in point . The undersigned knowing the provisions regarding false statements provided for by the Criminal Code declare on my own responsibility under the penalty of the law that all answers are complete and in accordance with reality and that there are no other relevant facts about which the Financial Supervisory Authority should be informed. At the same time on behalf of the financial auditor a legal entity whom I represent I undertake to notify the Financial Supervisory.
Authority of any changes regarding the information provided. Legal Country Email List representative of the financial auditor legal person.. name and surname Data.. Signature and stamp. APPENDIX No. Annex no. to Standard no. AUDIT REPORT of the annual financial statements applicable to administrators of privately managed pension funds andor optional pension funds The title RECIPIENT Report on the financial statements Introductory paragraph identifying the audited annual financial statements that are the subject of the financial audit together with the financial reporting framework that was applied to their preparation the area of the financial audit in compliance with the international auditing standards according to which the audit was carried out. Managements responsibility for financial statements Auditors responsibility.
Auditors opinion the opinion of the financial auditor that clearly expresses the point of view according to which the annual financial statements provide a correct and faithful picture of the activity of the administrators of privately managed pension funds andor optional pension funds and which is in accordance with the relevant financial reporting framework respecting legal requirements the audit opinion can be unqualified with reservations contrary or impossible to express if the financial auditor was not able to express an audit opinion. previous financial year by another financial auditor does not constitute a basis for expressing a qualified opinion a reference regarding the aspects to which the financial auditors draw attention through a.
Authority of any changes regarding the information provided. Legal Country Email List representative of the financial auditor legal person.. name and surname Data.. Signature and stamp. APPENDIX No. Annex no. to Standard no. AUDIT REPORT of the annual financial statements applicable to administrators of privately managed pension funds andor optional pension funds The title RECIPIENT Report on the financial statements Introductory paragraph identifying the audited annual financial statements that are the subject of the financial audit together with the financial reporting framework that was applied to their preparation the area of the financial audit in compliance with the international auditing standards according to which the audit was carried out. Managements responsibility for financial statements Auditors responsibility.
Auditors opinion the opinion of the financial auditor that clearly expresses the point of view according to which the annual financial statements provide a correct and faithful picture of the activity of the administrators of privately managed pension funds andor optional pension funds and which is in accordance with the relevant financial reporting framework respecting legal requirements the audit opinion can be unqualified with reservations contrary or impossible to express if the financial auditor was not able to express an audit opinion. previous financial year by another financial auditor does not constitute a basis for expressing a qualified opinion a reference regarding the aspects to which the financial auditors draw attention through a.