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(1 version)
Aug 21 2014 onwards

AUD 6.2.2

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The definitive version of DFSA handbook text is the PDF version as that is the text of the instrument as made and published by the DFSA.

To view past versions of this module in PDF format, please visit the Archive.

(1) An AuditorG must ensure that every audit report produced by it includes the name of:
(a) the Audit PrincipalG , if it is a Registered AuditorG ; or
(b) the relevant individual responsible for managing the audit work relating to the relevant audit report, if it is not a Registered AuditorG .
(2) An individual referred to in (1)(a) or (b) is not by reason of being named in an audit report in accordance with (1), subject to any civil liability to which he would not otherwise be subject.
Derived from DFSA RM130/2014 (Made 21st August 2014). [VER1/06-14]