5.

The review shall at least assess the following elements: the independence of the statutory auditor or the audit firm from the audited entity; the significant risks which are relevant to the statutory audit and which the statutory auditor or the key audit partner has identified during the performance of the statutory audit and the measures that he or she has taken to adequately manage those risks; the reasoning of the statutory auditor or the key audit partner, in particular with regard to the level of materiality and the significant risks referred to in point (b); any request for advice to external experts and the implementation of such advice; the nature and scope of the corrected and uncorrected misstatements in the financial statements that were identified during the carrying out of the audit; the subjects discussed with the audit committee and the management and/or supervisory bodies of the audited entity; the subjects discussed with competent authorities and, where applicable, with other third parties; whether the documents and information selected from the file by the reviewer support the opinion of the statutory auditor or the key audit partner as expressed in the draft of the reports referred to in Articles 10 and 11.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-12 · Text as adopted (Official Journal); later amendments are not incorporated in this text.