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In this act Article 7 of 18

Article 7 — Procedures for the preparations for the audit

Digital & dataLevel 2Delegated RegulationDSAIn forceOfficial source

7(1)

1.The audited provider and the auditing organisation shall conclude a written agreement setting out:

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7(1)(a)
(a)the exhaustive list of audited obligations and commitments;
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7(1)(b)
(b)the responsibilities of the audit organisation, including, where applicable, detailed for each legal person constituting the auditing organisation, and the parties empowered to sign the audit report;
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7(1)(c)
(c)the procedures and contact points made available by the audited provider for the auditing organisation to request access to data referred to in Article 5(2);
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7(1)(d)
(d)the timeframe for the audit, including the start and end date of the audit procedures and the completion of the audit report;
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7(1)(e)
(e)a procedure on how disputes between the audited provider and the auditing organisation arising from the performance of the audit shall be resolved.
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7(2)

2.The agreement referred to in paragraph 1, as well as any other agreements or engagements letters between the auditing organisation and the audited provider related to the performance of the audit, shall be annexed to the audit report.

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7(3)

3.Where changes are made to the agreement referred to in paragraph 1 during the performance of the audit, they shall be made explicit in the audit report.

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