назначение аудиторской проверки account.

[Yuri61]

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назначение аудиторской проверки

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audit assignment?

[Мария100]

Appointment of the Independent Auditors (пример - RESOLVED, that the appointment of Deloitte & Touche LLP to audit the 2003 consolidated financial statements of The Dow Chemical Company and its subsidiaries, made by the Audit Committee with the concurrence of the Board of Directors, is hereby ratified.

The Bylaws provide that the selection of auditors must be presented for stockholder ratification or rejection at the Annual Meeting. The Audit Committee has appointed, and the Board has concurred subject to your ratification, Deloitte & Touche LLP to audit and report on the consolidated financial statements of Dow and its subsidiaries for 2003. Deloitte & Touche LLP has audited Dow's financial statements for more than ninety years and served as its independent auditors for 2002. Deloitte & Touche LLP has offices at or near most of the locations where Dow operates in the United States and other countries. Deloitte & Touche LLP regularly rotates its lead audit partner assigned to Dow after five years.

Before making its determination on appointment, the Audit Committee carefully considers the qualifications and competence of candidates for independent auditors. For Deloitte & Touche LLP, this has included a review of its performance in prior years, its independence and processes for maintaining independence, the results of the independent review of its quality control system, the key members of the audit engagement team, the firm's approach to resolving significant accounting and auditing matters including consultation with the firm's national office, as well as its reputation for integrity and competence in the fields of accounting and auditing. Additional information may be found in the Audit Committee Report and Audit Committee Charter.

The Audit Committee has expressed its satisfaction with Deloitte & Touche LLP. In February 2003, Deloitte & Touche LLP advised the Audit Committee that it believes all litigation against Deloitte & Touche LLP can fairly be characterized as incidental to the practice of the accounting profession and that resolution of such cases will not affect its ability to serve as independent auditors for the Company. The Audit Committee has concluded that the ability of Deloitte & Touche LLP to perform services for the Company is not adversely affected by such litigation.

Representatives of Deloitte & Touche LLP will attend the Annual Meeting and may make a statement if they wish. They will be available to answer stockholder questions at the Meeting.

Approval of this proposal to ratify the appointment of Deloitte & Touche LLP requires a majority of votes actually cast on the matter. For purposes of determining the number of votes cast on the matter, only those cast "for" or "against" are included. Abstentions and broker non-votes are not included. If Agenda Item 2 does not pass, the selection of independent auditors will be reconsidered by the Audit Committee and the Board. Because it is difficult and not cost effective to make any change in independent auditors so far into the year, the appointment of Deloitte & Touche LLP would probably be continued for 2003, unless the Audit Committee or the Board finds additional good reasons for making an immediate change.

The Board of Directors unanimously recommends that stockholders vote for the proposal to ratify the selection of Deloitte & Touche LLP as Dow's independent auditors for 2003.

FEES PAID TO THE INDEPENDENT AUDITORS [top]

For the years ended December 31, 2002 and 2001, professional services were performed by Deloitte & Touche LLP, the member firms of Deloitte Touche Tohmatsu, and their respective affiliates (collectively, "Deloitte & Touche," which includes Deloitte Consulting).

Audit and audit-related fees aggregated $12,636,000 and $11,720,000 for the years ended December 31, 2002 and 2001, respectively. Total fees paid to the Independent Auditors were:

Type of Fees 2002 2001

$ in thousands
Audit Fees (a) $11,455 $11,011
Audit-Related Fees (b)
1,181
709
Tax Fees (c) 5,908 3,440
All Other Fees (d) 0 925
TOTAL $18,544 $16,085
(a) The aggregate fees billed for the audit of the Company's annual financial statements, the reviews of the financial statements in Forms 10-Q, comfort letters, consents, statutory audits and other regulatory filings.
(b) Primarily for due diligence procedures for acquired businesses and agreed-upon procedures engagements.
(c) Primarily for preparation of expatriate employees' tax returns in the amounts of $5,481,000 in 2002 and $2,910,000 in 2001.
(d) Primarily for services billed by Deloitte Consulting related to the Union Carbide Corporation merger.

[Alexander Oshis]

Контекст!
О чём речь? О назначении (конкретного) аудитора или о том, что принято решение провести проверку?