+Article 22b Preparation for the statutory audit and assessment of threats to independence

Article 22b Preparation for the statutory audit and assessment of threats to independence

Article 22b

Preparation for the statutory audit and assessment of threats to independence

Member States shall ensure that, before accepting or continuing an engagement for a statutory audit, a statutory auditor or an audit firm assesses and documents the following:

— 
whether he, she or it complies with the requirements of Article 22 of this Directive;
— 
whether there are threats to his, her or its independence and the safeguards applied to mitigate those threats;
— 
whether he, she or it has the competent employees, time and resources needed in order to carry out the statutory audit in an appropriate manner;
— 
whether, in the case of an audit firm, the key audit partner is approved as statutory auditor in the Member State requiring the statutory audit;

Member States may provide simplified requirements for the audits referred in points (b) and (c) of point 1 of Article 2.

1. Panoramica

,

1.1 Riferimenti

1.2 Requisiti identificati

1.3 Standard correlati

2. Requisiti identificati

Requisiti

3. Standard correlati

Standard