Notice Of Approved Auditors ' Statements (Declaring The Notice)

Original Language Title: Bekendtgørelse om godkendte revisorers erklæringer (erklæringsbekendtgørelsen)

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s="StkNr">Stk.  4. The conclusion must be either without reservation, without prejudice, without prejudice, without prejudice, or of cancer, cf. Section 5 (5).  5. If the auditor cannot express a conclusion on the accounts, this must be specified in a separate section after the "Reservations" section.

Stk.  5. The Declaration must be dated and signed by the auditors selected to perform the review. Where an auditor is elected, the declaration of the certificate or auditors shall be signed to whom the review is handed over. The name and the name of the audit establishment and the name of the auditor, whether the person is a state certified or registered auditor, cf. however, paragraph 1  6, must be clearly shown in the endorsement.

Stk.  6. An auditor approved in accordance with Article 10 (10) of the auditor Act.  1 shall indicate the professional title to which the person concerned is entitled under the terms of rules implementing the European Parliament and Council Directive on statutory audits of annual accounts and consolidated accounts.

§ 10. Accountant must in the declaration make reservations in the cases as follows section 6 (1).

Stk.  2. Taking auditor reservations, this must be clearly stated in the declaration. The relationship must be specified in a separate section entitled : "Reservations".

Stk.  3. The auditor must clearly justify its reservations.

Section 11. Accountant must in the statement provide additional information about any circumstances that may be made by the auditor without taking reservations.

Stk.  2. Supplementary information must not replace any reservations. The information must be specified in a separate paragraph entitled ' Supplementary information `.

section 12. In the declaration referred to the accounts, the reference shall be made to specific records, or notes in the accounts or to the specific sections of a possible management report.

Other declarations with security

§ 13. Agiving auditor other declarations which are not covered by Section 3 to 12, the rules in section 14 to 16 are not included ; use.

§ 14. A certificate of security after section 13 must at least contain the following in that order :

1) An identification of the relationship in which declaration (declaration subject) and description of the declaration task,

2) are a reference to the auditor's responsibility and the completed declaration ; work, cf. paragraphs 2,

3) proviso, cf. § 15,

4) a conclusion on the work carried out, cf. paragraph  3-5, and

5) supplemental information, cf. § 16.

Stk.  2. The total work of the completed work must be reported on the purpose and character of the declaration of the declaration. This information must be reported about applied standards.

Stk.  3. In a pronouncing task with a high level of security, the auditor's conclusions shall express whether the declaration gives a true image or has been drawn up in accordance with the criteria used, it is assessed or measured by. In a declaration of limited security, the auditor ' s conclusion shall express whether the auditor at the work carried out has become aware of the facts which give rise to the conclusion that the declaration does not give a true picture or is not a true one or is not ; drawn up in accordance with the criteria used, assessed or measured by.

Stk.  4. The conclusion must be either without reservation, without prejudice, without prejudice, without prejudice, or of cancer, cf. paragraph  5. If the auditor cannot express a conclusion on the statement subject, this must be specified in a separate section after the "Reservations." section.

Stk.  5. A cancer conclusion contains information that the declaring subject does not give a true image or has not been drawn up in accordance with the criteria used, it is assessed or measured by.

Stk.  6. The declaration must be dated and signed by the auditors selected to carry out the statement task. Where an auditor is elected, the declaration of the certificate or accountants shall be signed by the statement of the declaration. The name and the name of the audit establishment and the name of the auditor, whether the person is a state certified or registered auditor, cf. however, paragraph 1  7, must be specified in the declaration.

Stk.  7. An auditor approved in accordance with Article 10 (10) of the auditor Act.  1 shall indicate the professional title to which the person concerned is entitled under the terms of rules implementing the European Parliament and Council Directive on statutory audits of annual accounts and consolidated accounts.

§ 15. Accountant must in the declaration take any reservations if the information that has been put into account for the work carried out has been flawed, with significant errors or deficiencies or auditor not capable of obtaining ; sufficient and appropriate evidence to conclude that the declaration subject is without any significant errors. In addition, auditor should be subject to uncertainties, if uncertainable, and this uncertainty is not insignificant.

Stk.  2. Taking auditor reservations, this must be clearly stated in the statement.

Stk.  3. The auditor must clearly justify its reservations.

§ 16. Accountant must in the Declaration provide additional information on any circumstances that may be made by the auditor without taking reservations.

Stk.  2. Supplementary information cannot replace a reservation.

Chapter 3

Penalty

§ 17. Intireate Section 1 (1).  2, sections 3-12 and § § 14-16 are punished with fine.

Stop.  2. Companies can be imposed on them. (legal persons) punishable by the rules of the fifth chapter of the penal code.

Chapter 4

Entry into force

§ 18. The announcement will enter into force on 1. July 2008.

Stk.  2. The provisions of section 1 (1).  ONE, TWO. pkt., section 3, paragraph  TWO, TWO. pkt., section 5, paragraph 1.  1, no. 7, and section 5 (5).  7 and 8, concerning the auditor's statements on management reports, shall enter into force on 1. September 2008 and shall take effect for the financial years beginning on 1. September 2008 or later. In the meantime, this notice shall apply mutatis mutandis to such management reports, with the adaptations resulting from the management report as a statement of assurance of the annual report, similar to the annual accounts and, if applicable, group accounts.

Corporate and Corporate and Corporate Management, 26. June 2008Niels Henrik Englev / Lykke Jensen