+CHAPTER V AUDITING STANDARDS AND AUDIT REPORTING
---+Article 26 Auditing standards
------+Article 26 1.
------+Article 26 2.
------+Article 26 3.
------+Article 26 4.
------+Article 26 5.
---+Article 26a Assurance standards for sustainability reporting
------+Article 26a 1.
------+Article 26a 2.
------+Article 26a 3.
---+Article 27 Statutory audits of consolidated financial statements
------+Article 27 1.
------+Article 27 2.
------+Article 27 3.
---+Article 27a Assurance of consolidated sustainability reporting
------+Article 27a 1.
------+Article 27a 2.
------+Article 27a 3.
---+Article 28 Audit reporting
------+Article 28 1.
------+Article 28 2.
------+Article 28 3.
------+Article 28 4.
------+Article 28 5.
---+Article 28a Assurance report on sustainability reporting
------+Article 28a 1.
------+Article 28a 2.
------+Article 28a 3.
------+Article 28a 4.
------+Article 28a 5.
------+Article 28a 6.

CHAPTER V AUDITING STANDARDS AND AUDIT REPORTING

CHAPTER V AUDITING STANDARDS AND AUDIT REPORTING

1. Przegląd

1.1 Odwołania

1.2 Zidentyfikowane wymagania

1.3 Powiązane normy

2. Zidentyfikowane wymagania

Wymagania
Źródło Wymaganie

3. Powiązane normy

Normy
Źródło Wymaganie