The external audit will be conducted in accordance with generally accepted auditing standards, including the International Standards on Auditing (in particular Standards 200 and 315) and will include the necessary audit tests.
L &apos; audit externe sera effectué conformément aux normes d &apos; audit généralement acceptées, y compris les normes internationales d &apos; audit (en particulier les normes 200 et 315) et comprendra les tests d &apos; audit nécessaires.