Post by account_disabled on Dec 31, 2023 22:23:22 GMT -5
Athe privately administered pension fund as well as any deficiencies found and the recommendations made to remedy them. This clarification included in the audit report must be submitted to the administrator through a separate document from the audit opinion called Letter to the management of the company. Report on the compliance of the administrators report with the annual financial statements A reference regarding the degree of compliance of the administrators report on the administration of the pension fund with the annual financial statements for the same financial year Signature of the auditor .. Date of the auditors report .. Address of the auditor APPENDIX No. Annex no. to Standard no. AUDIT REPORT of the annual financial statements applicable to a voluntary pension fund . The title . . Recipient Report on the financial statements.
Introductory paragraph identifying the audited annual financial statements that Country Email List are the subject of the financial audit together with the financial reporting framework that was applied to their preparation the area of the financial audit in compliance with the international auditing standards according to which the audit was carried out. Managements responsibility for financial statements opinion of the financial auditor that clearly expresses the point of view according to which the annual financial statements provide a correct and faithful picture of the activity of the voluntary pension fund and which is in accordance with the relevant financial reporting.
Framework in compliance with the legal requirements the audit opinion can be unqualified with reservations contrary or impossible to express if the financial auditors were not able to express an audit opinion. The auditing of the financial statements of the previous financial year by another financial auditor does not constitute a basis for expressing a qualified opinion a reference to the aspects to which the financial auditors draw attention through a separate paragraph without the audit opinion being qualified. Report on other legal and regulatory provisions Other reporting responsibilities the annual audit of the net asset value and the fund unit value.
Introductory paragraph identifying the audited annual financial statements that Country Email List are the subject of the financial audit together with the financial reporting framework that was applied to their preparation the area of the financial audit in compliance with the international auditing standards according to which the audit was carried out. Managements responsibility for financial statements opinion of the financial auditor that clearly expresses the point of view according to which the annual financial statements provide a correct and faithful picture of the activity of the voluntary pension fund and which is in accordance with the relevant financial reporting.
Framework in compliance with the legal requirements the audit opinion can be unqualified with reservations contrary or impossible to express if the financial auditors were not able to express an audit opinion. The auditing of the financial statements of the previous financial year by another financial auditor does not constitute a basis for expressing a qualified opinion a reference to the aspects to which the financial auditors draw attention through a separate paragraph without the audit opinion being qualified. Report on other legal and regulatory provisions Other reporting responsibilities the annual audit of the net asset value and the fund unit value.