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. Prehľad
1.1 Odkazy
1.2 Identifikované požiadavky
1.3 Súvisiace štandardy
2. Identifikované požiadavky
Požiadavky
| Zdroj |
Požiadavka |
3. Súvisiace štandardy
Štandardy
| Zdroj |
Požiadavka |
|