MTA » Topics » 8. Auditing procedures in connection with the audit of the annual financial statements that are required for granting an audit certificate for the consolidated financial statements. Above all, this includes:

This excerpt taken from the MTA 20-F filed Jun 17, 2008.

8. Auditing procedures in connection with the audit of the annual financial statements that are required for granting an audit certificate for the consolidated financial statements. Above all, this includes:

 

(a)   The auditing of impairment tests

 

(b)   The correct implementation of a change in the presentation of the income statement (e.g. the change from total-cost accounting to cost-of-sales accounting)

 

(c)   Correct presentation of a reclassification/recategorization (e.g. new key to allocate expenses within the divisional structure)

 

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Appendix “B”

 

This excerpt taken from the MTA 20-F filed Feb 22, 2007.

8. Auditing procedures in connection with the audit of the annual financial statements that are required for granting an audit certificate for the consolidated financial statements. Above all, this includes:

(a) The auditing of impairment tests

(b) The correct implementation of a change in the presentation of the income statement (e.g. the change from total-cost accounting to cost-of-sales accounting)

(c) Correct presentation of a reclassification/recategorization (e.g. new key to allocate expenses within the divisional structure)

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This excerpt taken from the MTA 20-F filed May 11, 2005.
Auditing procedures in connection with the audit of the annual financial statements that are required for granting an audit certificate for the consolidated financial statements. Above all, this includes:

a.               The auditing of impairment tests

b.              The correct implementation of a change in the presentation of the income statement (e.g. the change from total-cost accounting to cost-of-sales accounting)

c.               Correct presentation of a reclassification/recategorization (e.g. new key to allocate expenses within the divisional structure)

 

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The general pre-approval of the Audit Committee applies to the audit-type services listed in this Appendix, provided that the amount of the fee payable at group level for the independent external auditor for these services in the given financial year does not exceed the total annual fee already paid and still payable for him at group level for audit-type services performed in the previous year, plus 5 per cent.

 

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Appendix “B”

Pre-Approved Audit-Related Services

 

December 8, 2004

 

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