Article 26 4.
The competent authority shall organise the quality assurance system in a manner that is independent of the reviewed statutory auditors and audit firms. The competent authority shall ensure that appropriate policies and procedures related to the independence and objectivity of the staff, including inspectors, and the management of the quality assurance system are put in place.
1. Vue d’ensemble
| Intitulé |
Réglementation |
,
1.1 Références
1.2 Exigences identifiées
1.3 Normes associées
2. Exigences identifiées
Exigences
| Source |
Exigence |
3. Normes associées
|