Article 10
1.
The statutory auditor(s) or the audit firm(s) shall present the results of the statutory audit of the public-interest entity in an audit report.
2.
The audit report shall be prepared in accordance with the provisions of Article 28 of Directive 2006/43/EC and in addition shall at least:
(a)
state by whom or by which body the statutory auditor(s) or the audit firm(s) was (were) appointed;
(b)
indicate the date of the appointment and the period of total uninterrupted engagement including previous renewals and reappointments of the statutory auditors or the audit firms;
(c)
provide, in support of the audit opinion, the following:
(i)
a description of the most significant assessed risks of material misstatement, including assessed risks of material misstatement due to fraud;
(ii)
a summary of the auditor's response to those risks; and
(iii)
where relevant, key observations arising with respect to those risks.
Where relevant to the above information provided in the audit report concerning each significant assessed risk of material misstatement, the audit report shall include a clear reference to the relevant disclosures in the financial statements.
(d)
explain to what extent the statutory audit was considered capable of detecting irregularities, including fraud;
(e)
confirm that the audit opinion is consistent with the additional report to the audit committee referred to in Article 11;
(f)
declare that the prohibited non-audit services referred to in Article 5(1) were not provided and that the statutory auditor(s) or the audit firm(s) remained independent of the audited entity in conducting the audit;
(g)
indicate any services, in addition to the statutory audit, which were provided by the statutory auditor or the audit firm to the audited entity and its controlled undertaking(s), and which have not been disclosed in the management report or financial statements.
Member States may lay down additional requirements in relation to the content of the audit report.
3.
Except as required by point (e) of paragraph 2 the audit report shall not contain any cross-references to the additional report to the audit committee referred to in Article 11. The audit report shall be in clear and unambiguous language.
4.
The statutory auditor or the audit firm shall not use the name of any competent authority in a way that would indicate or suggest endorsement or approval by that authority of the audit report.