{"version":"1.0","provider_name":"European Business Association","provider_url":"https:\/\/eba.com.ua\/en","author_name":"Katia Chaikovska","author_url":"https:\/\/eba.com.ua\/en\/author\/katia-chaikovska-eba-com-ua\/","title":"On the use of electronic signatures in audit reports - European Business Association","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"4Q6DkpITCj\"><a href=\"https:\/\/eba.com.ua\/en\/pro-vykorystannya-elektronnyh-pidpysiv-v-audytorskyh-zvitah\/\">[:ua]\u041f\u0440\u043e \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f \u0435\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0438\u0445 \u043f\u0456\u0434\u043f\u0438\u0441\u0456\u0432 \u0432 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0441\u044c\u043a\u0438\u0445 \u0437\u0432\u0456\u0442\u0430\u0445[:en]On the use of electronic signatures in audit reports[:]<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/eba.com.ua\/en\/pro-vykorystannya-elektronnyh-pidpysiv-v-audytorskyh-zvitah\/embed\/#?secret=4Q6DkpITCj\" width=\"600\" height=\"338\" title=\"&#8220;[:ua]\u041f\u0440\u043e \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f \u0435\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0438\u0445 \u043f\u0456\u0434\u043f\u0438\u0441\u0456\u0432 \u0432 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0441\u044c\u043a\u0438\u0445 \u0437\u0432\u0456\u0442\u0430\u0445[:en]On the use of electronic signatures in audit reports[:]&#8221; &#8212; European Business Association\" data-secret=\"4Q6DkpITCj\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/*! This file is auto-generated *\/\n!function(c,d){\"use strict\";var e=!1,o=!1;if(d.querySelector)if(c.addEventListener)e=!0;if(c.wp=c.wp||{},c.wp.receiveEmbedMessage);else if(c.wp.receiveEmbedMessage=function(e){var t=e.data;if(!t);else if(!(t.secret||t.message||t.value));else if(\/[^a-zA-Z0-9]\/.test(t.secret));else{for(var r,s,a,i=d.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),n=d.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),o=new RegExp(\"^https?:$\",\"i\"),l=0;l<n.length;l++)n[l].style.display=\"none\";for(l=0;l<i.length;l++)if(r=i[l],e.source!==r.contentWindow);else{if(r.removeAttribute(\"style\"),\"height\"===t.message){if(1e3<(s=parseInt(t.value,10)))s=1e3;else if(~~s<200)s=200;r.height=s}if(\"link\"===t.message)if(s=d.createElement(\"a\"),a=d.createElement(\"a\"),s.href=r.getAttribute(\"src\"),a.href=t.value,!o.test(a.protocol));else if(a.host===s.host)if(d.activeElement===r)c.top.location.href=t.value}}},e)c.addEventListener(\"message\",c.wp.receiveEmbedMessage,!1),d.addEventListener(\"DOMContentLoaded\",t,!1),c.addEventListener(\"load\",t,!1);function t(){if(o);else{o=!0;for(var e,t,r,s=-1!==navigator.appVersion.indexOf(\"MSIE 10\"),a=!!navigator.userAgent.match(\/Trident.*rv:11\\.\/),i=d.querySelectorAll(\"iframe.wp-embedded-content\"),n=0;n<i.length;n++){if(!(r=(t=i[n]).getAttribute(\"data-secret\")))r=Math.random().toString(36).substr(2,10),t.src+=\"#?secret=\"+r,t.setAttribute(\"data-secret\",r);if(s||a)(e=t.cloneNode(!0)).removeAttribute(\"security\"),t.parentNode.replaceChild(e,t);t.contentWindow.postMessage({message:\"ready\",secret:r},\"*\")}}}}(window,document);\n<\/script>\n","thumbnail_url":"https:\/\/eba.com.ua\/wp-content\/uploads\/2022\/06\/BDO-3-24062022.png","thumbnail_width":400,"thumbnail_height":400,"description":"The letter of the State Institution Audit Public Oversight Body of Ukraine No. 02-05\/161 dated 03.06.2022 states that an audit report can be prepared in electronic form with the use of electronic signatures. In particular, it is noted that there are no restrictions in existing legislation in respect of the preparation of audit reports in [&hellip;]"}