[ W ] [ W ] [Warrant]
Walkaway Clause [Deleted][Deleted] DFSA RM114/2012 (Made 15th October 2012). [VER28/12-12]
Has the meaning given in GEN Rule A2.2.1(c).
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 Auditorin 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]