Activities of Sajjad KARIM related to 2011/0389(COD)
Reports (1)
REPORT on the proposal for a directive of the European Parliament and of the Council amending Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts PDF (458 KB) DOC (737 KB)
Shadow opinions (1)
OPINION on the proposal for a directive of the European Parliament and of the Council amending Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts
Amendments (2)
Amendment 108 #
Proposal for a directive
Article 1 – point 12
Article 1 – point 12
Directive 2006/43/EC
Article 26 – paragraph 2
Article 26 – paragraph 2
2. For the purposes of paragraph 1, “'international auditing standards”' means International Standards on Auditing (ISAs) and related Statement and Standards which are part of the Clarity Project issued by the International Federation of Accountants (IFAC) inissued by the International Auditing and Assurance Standards Board (IAASB) with an effective date stated therein of 2009 insofar as they are relevant to the statutory audit.
Amendment 156 #
Proposal for a directive
Article 1 – point 20
Article 1 – point 20
Directive 2006/43/EC
Article 43 b – paragraph 3
Article 43 b – paragraph 3
For the purposes of this Article, a “"limited review” means a procedureassurance engagement" means an engagement undertaken by a statutory auditor or audit firm with a view to detecting misstatements due to error or fraud in the financial statements of an entity and which providesin which a lower level of assurance thanis obtained than in a statutory audit engagement.