con el alcance de seguridad limitada
English translation: with the limited security scope
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| 10:22 Oct 19, 2019 |
| Spanish to English translations [PRO] Law (general) / VERIFICATION REPORT | |||||
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|  Selected response from: Marco Belcastro Bara Italy Local time: 15:28 | ||||
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| 4 | with the limited security scope |
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| 4 | a limited assurance scope audit |
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| 4 -1 | a qualified audit |
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Answers
1 hr confidence: 
with the limited security scope Explanation: con el alcance de seguridad limitada with the limited security scope ...hemos realizado un encargo de verificación, con el alcance de seguridad limitada, del Estado de Información no Financiera... ...we have carried out a verification commission, with the limited security scope, of the State of Non-financial Information... https://www.spanishdict.com/translate/alcance scope |
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Grading comment
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5 hrs confidence:
a limited assurance scope audit Explanation: PDF]Compliance Audit Standard - IDI eLearning https://lms.idielearning.org › mod › resource › view The procedures performed in a limited assurance audit are limited compared with what is necessary to obtain reasonable assurance, but the level of assurance ... Limited Assurance Audit Report on the Data Quality Rating ... www.cepi.org › publication › limited-assurance-audit-report-data-quality-r... Jul 1, 2014 - Limited Assurance Audit Report on the Data Quality Rating Method used by the Confederation of European Paper Industries on a selection of ... Limited Assurance Audit Report on the Data Quality Rating ... www.cepi.org › publication › limited-assurance-audit-report-data-quality-r... Publication | 29 Jun.2016. Limited Assurance Audit Report on the Data Quality Rating Method used by CEPI. Ernst & Young issued a limited assurance |
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19 hrs confidence: peer agreement (net): -1
peer agreement (net): -1a qualified audit Explanation: In the US, a qualified audit is more limited in scope, and thus cheaper, than an unqualified audit. This is a precise accounting term, and has nothing to do with the credentials of the accountants or auditors. |
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Reference comments
1 hr |
| Reference: Ref. Reference information: https://www.garrigues.com/en_GB/new/publication-law-non-fina... Publication of the law on non-financial information and diversity in Spain Corporate/Commercial Law Commentary On December 29, 2018, the Official State Gazette published Law 11/2018, of December 28, 2018 amending the Commercial Code, the revised Capital Companies Law approved by Legislative Royal Decree 1/2010, of July 2, 2010 and Audit Law 22/2015, of July 20, 2015, as regards non-financial information and diversity, which entered into force the day after the date of its publication. This Law stems from Royal Decree-Law 18/2017 of November 24, with important new additions, and brings into Spanish law Directive 2014/95/EU of the European Parliament and of the Council of 22 October 2014 amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information. The final provisions of this law also affect other matters, by introducing amendments to the legislation on collective investment vehicles, payment services and services to support entrepreneurs and their internationalization, which fall outside this Commentary. 1. Scope of application: broadened to take in a greater number of companies Law 11/2018 has significantly increased the number of companies required to file the non-financial information statement, in comparison with Royal Decree-Law 18/2007, which only applied to public-interest entities meeting a number of requirements. Now, qualifying as a public-interest entity is only one of the requirements that could lead to these new obligations. The rules, which will be phased in increasingly, are as follows: 1.1. From the entry into force of Law 11/2018 Companies will be required to file the non-financial information statement, individually or on a consolidated basis, if they meet the following requirements: a) The average number of workers employed by the company or the group, as applicable, during the year is greater than 500. b) They are either deemed to be public-interest entities in accordance with the audit legislation, or meet, for two consecutive years, at each of their year-end dates, at least two of the following tests: (i) Total asset items must amount to more than €20,000,000. (ii) Annual net revenues must exceed €40,000,000. (iii) The average number of workers employed during the year must be greater than 250. According to the transitional provision of Law 11/2018, the amendments it introduces will be applicable in the fiscal years beginning on or after January 1, 2018, and the two fiscal years to be taken for the purposes mentioned above will be that beginning on or after January 1, 2018 and the immediately preceding year. As happened with Royal Decree-Law 18/2017, certain specific provisions are set out for the first two years following the formation of a group or a company, and in the case of subsidiaries, if the information had been included in the consolidated management report of another company. |
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