+Article 25a Scope of the statutory audit
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Article 25a Scope of the statutory audit
Article 25a
Scope of the statutory audit
Without prejudice to the reporting requirements referred to in Article 28 of this Directive and, where applicable, Articles 10 and 11 of Regulation (EU) No 537/2014, the scope of the statutory audit shall not include assurance on the future viability of the audited entity or on the efficiency or effectiveness with which the management or administrative body has conducted or will conduct the affairs of the entity.
1. Overview
1.1 References
1.2 Identified Requirements
1.3 Related Standards
2. Identified Requirements
Requirements
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Requirement |
3. Related Standards
Standards
| Source |
Requirement |
- Builddate: 18.03.2026 00:00:00 -Doknr: CELEX:32006L0043
- EULAW -
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