Entire Section

  • [ W ] [ W ] [Warrant]

    • Walkaway Clause [Deleted]

      [Deleted] DFSA RM114/2012 (Made 15th October 2012). [VER28/12-12]

    • Working Papers

      Means all material (whether in the form of data stored on paper, film, electronic media or other media or otherwise) prepared by or for, or obtained by a Registered Auditor in connection with, the performance of the audit concerned and includes:

      (a) the record of audit procedures performed;
      (b) relevant audit evidence obtained; and
      (c) conclusions reached.
      [Added] DFSA RM143/2014 (Made 21st August 2014). [VER31/06-14]