natgillin/translations-raw huggingface dataset:
Revisionsretten pegede også på visse problemer i 2009 efter at have foretaget en revision af effektiviteten af oplysningskampagnerne og salgsfremstødene2.
Weaknesses were also found by the European Court of Auditors in 2009 following an audit of the effectiveness of information provision and promotion measures2.
Revisionsretten påpegede i sin rapport, der er offentliggjort i 2009, ulemperne ved de alt for hyppige ændringer af forvaltningen før 2007.
In its report published in 2009 the Court of Auditors highlighted the problems created by the over-frequent management changes which took place prior to 2007.
Revisionsretten påpeger samtidig, at den budgetmæssige ubalance ikke kan løses blot ved en beregningsregel.
It has also noted that budgetary imbalance cannot be rectified through numerical rules.
Revisionsretten påviste for nylig, at de nationale myndigheder i flere medlemsstater slet ikke har været i stand til at styre dette indviklede system.
As the Court of Auditors has again shown recently, the national authorities in several Member States have been totally unable to control this complicated system.
Revisionsretten påviste for nylig6, at de nationale myndigheder i flere medlemsstater slet ikke har været i stand til at styre dette indviklede system.
As the Court of Auditors has again shown recently6, the national authorities in several Member States have been totally unable to control this complicated system.
Revisionsretten reviderer dem i overensstemmelse med traktatens artikel 248 og offentliggør hvert år en beretning om agenturets aktiviteter.
The Court of Auditors shall examine them in accordance with Article 248 of the Treaty and shall publish an annual report on the Agency’s activities.
Revisionsretten reviderer dem i overensstemmelse med traktatens artikel 248.
The Court of Auditors shall examine them in accordance with Article 248 of the Treaty.
Revisionsretten reviderer disse regnskaber i overensstemmelse med traktatens artikel 248.
The Court of Auditors shall examine the accounts in accordance with Article 248 of the Treaty.
Revisionsretten reviderer disse regnskaber i overensstemmelse med traktatens artikel 248.
The Court of Auditors shall examine these accounts in accordance with Article 248 of the Treaty.
Revisionsretten sender den berørte institution eller organ alle bemærkninger, som den mener bør medtages i en særberetning.
The Court of Auditors shall transmit to the institution or the body concerned any observations which are, in its opinion, such that they should appear in a special report.
Revisionsretten sender senest den 15. november de myndigheder, der er ansvarlige for meddelelse af decharge, og de øvrige institutioner sin årsberetning med institutionernes svar og sørger for offentliggørelse heraf i Den Europæiske Unions Tidende.
The Court of Auditors shall transmit to the authorities responsible for giving discharge and to the other institutions, by 15 November at the latest, its annual report accompanied by the replies of the institutions and shall ensure publication thereof in the Official Journal of the European Union.
Revisionsretten sender senest den 15. november de myndigheder, der er ansvarlige for meddelelse af decharge, og de øvrige institutioner sin årsberetning med institutionernes svar og sørger for offentliggørelse heraf i Den Europæiske Unions Tidende.
The Court of Auditors shall transmit to the authorities responsible for giving discharge and to the other institutions, by 15 November at the latest, its annual report accompanied by the replies of the institutions and shall ensure publication thereof in the Official Journal of the European Union.
Revisionsretten siger bl.a. følgende i sin årsberetning for regnskabsåret 19972:
As the Court of Auditors states in its annual report concerning the financial year 19972
Revisionsretten sikrer, at særberetninger udarbejdes og vedtages inden for en passende periode, som generelt ikke overstiger 13 måneder.
The Court of Auditors shall ensure that special reports are drawn up and adopted within an appropriate period of time, which shall, in general, not exceed 13 months.
Revisionsretten stillede følgende ændringsforslag:
The Court of Auditors suggested the following amendments:
Revisionsretten stødte endvidere på mangler i evalueringsberetningerne, hvis effekt efter Revisionsrettens mening er tvivlsom.
Lastly, the Court detailed shortcomings in the evaluation reports, the impact of which it considers arguable.
Revisionsretten synes at have tilstrækkelige ressourcer til at udføre sine opgaver effektivt.
The Court of Auditors appears to have sufficient resources to perform effectively.
Revisionsretten tager alle nødvendige skridt til at sikre, at de berørte institutioners eller organers svar på dens bemærkninger placeres ved siden af eller efter hver bemærkning, som svarene vedrører, samt at tidsplanen for udarbejdelse af særberetningen offentliggøres.
The Court of Auditors shall take all necessary steps to ensure that the replies to its observations from each institution or body concerned are published next to or after each observation to which they relate, and publish the timeline for the drawing up of the special report.
Revisionsretten tager i forbindelse med udarbejdelsen af denne beretning det revisionsarbejde, der er udført af uafhængige eksterne revisorer, og de foranstaltninger, der er truffet som reaktion på revisorernes konklusioner, i betragtning.
In preparing this report, the Court shall consider the audit work performed by the independent external auditor and the action taken in response to the auditor's findings.
Revisionsretten udførte en begrænset kontrol hos Kommissionen, der hoved­sageligt bestod af en undersøgelse af Kommissionens aktiviteter inden for forvaltnings- og kontrolsystemer i et af kandidatlandene (Kroatien) og i tiltrædelseslandene (Bulgarien og Rumænien), herunder en undersøgelse af, hvordan EDIS udviklede sig i de sidstnævnte lande.
The Court of Auditors performed a limited review at the Commission involving mainly an examination of Commission activities concerning management and control systems in one of the candidate countries (Croatia) and in the accession countries (Bulgaria and Romania), including an examination of the progress of EDIS for the latter countries.
Revisionsretten udsendte for nylig en rapport om OPP'er i vejsektoren, hvoraf det fremgik, at revisorerne havde afsløret parallelkontrakter mellem den statsejede vejforvaltningsvirksomhed (Estradas de Portugal), de private partnere og de pengeinstitutter, som finansierede forretningsaftalen.67 Retten understregede, at den ret komplekse forvaltnings- og finansieringsmodel i vejsektoren har hindret finanskontrollen.
The Court of Auditors recently released a report on PPPs in the road sector stating that auditors had discovered parallel contracts between the state-owned road management company (Estradas de Portugal), the private partners and the banking institutions that financed the business deal.67 The Court stressed that the rather complex model of management and financing of the road sector has obstructed financial control.
Revisionsretten udøver de beføjelser, den har fået i henhold til artikel 287 i traktaten om Den Europæiske Unions funktionsmåde i forbindelse med EUF’s transaktioner, jf. dog stk. 9 i nærværende artikel.
Subject to paragraph 9 of this Article, the Court of Auditors shall exercise the powers conferred on it by Article 287 of the Treaty on the Functioning of the EU in respect of EDF operations.
Revisionsretten underrettes om udnævnelser af anvisningsberettigede, interne revisorer, regnskabsførere og forskudsbestyrere samt om uddelegering af beføjelser, der sker med hjemmel i artikel 53, 65, 66, 67 og 92.
The Court of Auditors shall be informed of the appointment of authorising officers, internal auditors, accounting officers and imprest administrators and of delegation decisions under Articles 53, 65, 66, 67 and 92.
Revisionsretten undersøger disse regnskaber i henhold til artikel 248 i traktaten.
The Court of Auditors shall examine the accounts in accordance with Article 248 of the Treaty.
Revisionsretten undersøger regelmæssigt og nøje EU's budgetstøtte i sine årsberetninger.
The Court of Auditors regularly scrutinises EU budget support in its annual reports.
Revisionsretten vil blive bedt om at afgive udtalelse om den nye finansforordning.
The Court of Auditors will also be called on to give an Opinion on the new Financial Regulation.
Revisionsretten vil revidere regnskaberne i overensstemmelse med traktatens artikel 248 og offentliggøre en årsberetning om agenturets aktiviteter.
The Court of Auditors will examine the accounts in accordance with Article 248 of the Treaty and publish an annual report on the Agency’s activities.
Revisionsretten vurderede i begyndelsen af 2002 effektiviteten af PHARE- og ISPA-støtten på miljøområdet i kandidatlandene.
Early 2002, the Court of Auditors has assessed the effectiveness of PHARE and ISPA aid to the environment sector in the Candidate Countries.
Revisionsretten, der ligeledes er blevet hørt i overensstemmelse med traktatens artikel 209, afgav udtalelse den 22. oktober 1998 5.
The Court of Auditors, which was also consulted under Article 209 of the Treaty, gave its opinion on 22 October 1998.5
Revisionsretten6 har kritiseret Phare-programmet for dets beskedne resultater, hvilket for en stor del skyldes den utilstrækkelige koordinering med Interreg.
Phare has been criticised by the Court of Auditors6 for the limited impact of the programme, due in large part to inadequate harmonisation with INTERREG.
Revisionsrettens adgangsret
Court of Auditors’ right of access
Revisionsrettens anbefalinger fra tidligere revisioner tages i betragtning.
Recommendations from past audits by the Court of Auditors are taken into account.
Revisionsrettens beføjelser bør styrkes for at sikre mere afskrækkende sanktioner.
Enhancing the powers of the Court of Audit to ensure more dissuasive sanctioning.
Revisionsrettens bemærkninger og henstillinger
Findings and recommendations of the Court of Auditors
Revisionsrettens bemærkninger og Kommissionens detaljerede svar findes i Revisionsrettens årsberetning (EFT C 295 af 28. november 2002).
The Court’s observations and the Commission’s detailed replies can be found in the annual report of the Court of Auditors ( OJ C 295 of 28 November 2002 ).
Revisionsrettens beretning fremhævede, at der er behov for koordinering af Fællesskabets foranstaltninger på området transeuropæiske telenet for at undgå unødig overlapning.
The Court of Auditors report highlighted the need for co-ordination between Community actions in the field of trans-European telecommunications networks to avoid undue overlap.
Revisionsrettens beretning har vist, at brugerne i begge institutioner anså konsekvensanalyser for at være nyttige i forbindelse med drøftelsen af Kommissionens forslag, selv om de sjældent blev brugt formelt under møderne.
The Court of Auditors' report has shown that users in both institutions considered impact assessments to be helpful when discussing Commission proposals even if they were rarely used formally in meetings.
Revisionsrettens beretning om ISPA
Court of Auditors Report on ISPA
Revisionsrettens beretning understreger, at det er vigtigt at undgå unødig overlapning med IST-programmet og andre kilder til fællesskabsstøtte.
The Court of Auditors report stressed the need to avoid undue overlap with the Information Society Technologies programme and other sources of Community funding.
Revisionsrettens bestemmelser blev ændret i 2012 for at styrke dens revisionsbeføjelser og især dens kapacitet til at udføre forudgående og efterfølgende kontrol med offentlige kontrakter.62
The Court of Auditors' regulations were amended in 2012 to strengthen its auditing powers and notably its capacity to perform ex ante and ex post control of public contracts.62
Revisionsrettens henstillinger har dannet grundlag for ændringer og forbedringer, som Kommissionen har foretaget af sin strategi og sine retningslinjer.
Court recommendations have informed revisions and improvements the Commission has made to its approach and guidelines.
Revisionsrettens konklusioner
Findings of the Court of Auditors
Revisionsrettens medlemmer har til opgave at lede det kontrolarbejde, der udføres af institutionens ansatte, at udarbejde årsberetninger og særberetninger og at afgive udtalelser til de øvrige institutioner.
The role of the members of the Court of Auditors is to direct the audit activities of the Court's staff, to draw up annual and special reports and to deliver opinions to the other institutions.
Revisionsrettens medlemmer kan genudnævnes.
The Members of the Court of Auditors shall be eligible for reappointment.
Revisionsrettens medlemmer udnævnes for seks år af Rådet, der træffer afgørelse med enstemmighed efter høring af Europa-Parlamentet.
The Members of the Court of Auditors shall be appointed for a term of six years by the Council, acting unanimously after consulting the European Parliament.
Revisionsrettens medlemmer udnævnes for seks år af Rådet, der træffer afgørelse med kvalificeret flertal (*), efter høring af Europa-Parlamentet.
The Members of the Court of Auditors shall be appointed for a term of six years by the Council, acting by qualified majority(*) after consulting the European Parliament.
Revisionsrettens medlemmer udvælges blandt personer, som i deres respektive lande tilhører eller har tilhørt eksterne kontrolinstitutioner, eller som er særligt kvalificerede til dette hverv.
The Members of the Court of Auditors shall be chosen from among persons who belong or have belonged in their respective countries to external audit bodies or who are especially qualified for this office.
Revisionsrettens mission består i, ud over at kontrollere forvaltningen af de budgetposter, for hvilke kontoret er anvisningsberettiget, at udøve ekstern kontrol af kontorets udøvelse af sin undersøgelsesfunktion for så vidt angår princippet om sund økonomisk forvaltning.
The Court of Auditors, apart from reviewing the management of the budget headings for which the Office is the authorising officer, performs an external financial audit on the Office’s performance of its investigation function.
Revisionsrettens opgave er at foretage revision, i princippet uvarslet, med henblik på at efterprøve systemernes uangribelighed.
The Court of Auditors has an audit function, generally exercised without any pre-existing suspicions in order to check the reliability of systems.
Revisionsrettens rapport: Den dag Revisionsrettens rapport blev offentliggjort, blev min erklæring udsendt til vore medlemmer.
Court of Auditors Report: The day of the publication of  the Court of Auditor's Report we had sent my declaration to all our members.
Revisionsrettens revision omfattede også en gennemgang af Kommissionens forskriftsmæssige afslutningsprocedure for de samme to lande.
Furthermore, the Court's audit comprised a review of the Commission's conformity clearance procedure for the same two countries.
Revisionsrettens såkaldte "cellule marchés" fremsatte en række yderligere forslag, blandt andet at Kommissionen skulle registrere sager efter anmodning fra institutioner, som ikke har en database i henhold til finansforordningens artikel 95 på grund af et beskedent antal indgåede aftaler.
The Court's "cellule marchés" made a number of further suggestions and notably that the Commission should register cases at the request of institutions which do not have a data base pursuant Article 95 FR because of the few contracts passed.
Revisionsrettens særberetning nr. 9/20006 om transeuropæiske telekommunikationsnet.
the Court of Auditors special report No 9/20006 concerning trans-European-networks (TEN) - telecommunications.
Revisionsrettens særberetning og den eksterne evaluering indeholder en række anbefalinger, der har konsekvenser for TEN-Telecom-programmets udvikling fremover.
The Court of Auditors special report and the external evaluation contained a number of recommendations with implications for the future development of TEN-Telecom.
Revisionsrettens særberetning om forvaltningen af den fælles markedsordning for sukker, med Kommissionens svar30.
the special report of the Court of Auditors concerning the management of the common organisation of the market for sugar, together with the Commission’s replies30.
Revisionsrettens særberetning undersøger udviklingen og gennemførelsen af EU's politik vedrørende TEN-Telecom-programmet og dermed beslægtede foranstaltninger under strukturfondene og EIB/EIF i perioden 1993 til 1998.
The Court of Auditors special report examined the development and implementation of EU policy concerning the TEN-Telecom programme and related measures from the Structural Funds and the EIB/EIF over the period 1993 to 1998.
Revisionsrettens særlige rapport (resultatrevision/effektivitetsrevision)
The special report form the Court of Auditors (performance audit)
Revisionsrettens særlige rapport (resultatrevision/effektivitets­revision)
The special report form the Court of Auditors (performance audit)
Revisionsrettens udtalelse
Court of Auditors opinion
REVISIONSRETTENS UDTALELSE OG EUROPA-PARLAMENTETS BETÆNKNING
COURT OF AUDITORS OPINION AND EUROPEAN PARLIAMENT REPORT
Revisionsrettens vigtigste henstillinger går ud på følgende:
The main recommendations put forward by the Court of Auditors were as follows:
Revisionsrettens årlige anslåede fejlprocent for samhørighedspolitikken har været høj sammenlignet med andre politikgrupper i EU's budget i årenes løb, og den har ligget omkring 5-10 % af udgifterne for den indeværende programmeringsperiode.
The Court's estimated level of error for Cohesion Policy has been high compared to other policy groups of the EU budget in these years, and has varied around 5%-10% of expenditure for the current programming period.
Revisionsrettens årlige beretning
Annual report of the Court of Auditors
Revisionsrettens,
The Secretaries-General of
Revisionsselskabers frie etableringsret og frihed til at tilbyde tjenesteydelser (8.6.-8.13.)
Freedom of establishment and the freedom to provide services for audit firms (8.6-8.13)
Revisionsstandarder (se 3.1)
Auditing standards (see 3.1)
Revisionsstandarder er vigtige for at sikre en høj kvalitet af revisionen.
Auditing standards are crucial to providing high quality audits.
Revisionsstandarder og revisionsberetning (artikel 26 til 28)
Auditing Standards and Audit Reporting (Articles 26 to 28)
Revisionsstrategien ajourføres årligt fra 2016 til og med 2022.
The audit strategy shall be updated annually from 2016 until and including 2022.
Revisionsstrategien har til formål at tilvejebringe en rimelig og pålidelig fremstilling af risikoen for fejl og effektivt at undersøge tegn på svig.
The audit strategy shall aim at providing a fair and reliable representation of the risk of error and at effectively and efficiently examining indications of fraud.
Revisionsstrategierne skal indsendes senest 9 måneder efter godkendelse.
The Audit Strategies (AS) must be submitted within 9 months of approval.
Revisionssystem
Audit system
revisionssystemer med henblik på at overvåge de berørte myndigheders indsats.
audit systems to monitor competent authority performance.
revisionsudgifter
audits;
Revisionsudvalgene bør godkende den lovpligtige revisors levering af alle andre tjenesteydelser end revision og afværge interessekonflikter.
Audit committees should approve all non audit services provided by the SA and avoid conflicts of interest.
Revisionsudvalget
Audit Committee
Revisionsudvalget
The Audit Committee
Revisionsudvalget (3 medlemmer)
Audit committee (3 members)
Revisionsudvalget afholdt sit første møde den 9. februar 2011.
The audit committee held its first meeting on 9 February 2011.
Revisionsudvalget aflægger rapport om sine aktiviteter til EØSU's formand og præsidiet og udøver en rådgivende funktion inden for sine kompetenceområder.
The audit committee shall report on its activities to the Committee president and the bureau and advise them on matters in its areas of competence.
Revisionsudvalget angiver i indstillingen, at det ikke er blevet påvirket af tredjeparter, og at det ikke har været underlagt nogen aftaler, jf. stk. 7.
In its recommendation, the audit committee shall state that its recommendation is free from influence by a third party and that no contractual clause as referred to in paragraph 7 has been imposed upon it.
Revisionsudvalget består af fem medlemmer, som bestyrelsen efter høring af Kommissionen udnævner til en mandatperiode på fire år blandt eksterne rådgivere med relevant ekspertise inden for revision og finanskontrol af akademiske institutioner samt forsknings- og erhvervsorganisationer.
The Audit Committee shall consist of 5 persons appointed for a period of 4 years by the executive Board after consultation of the Commission from external advisors with appropriate expertise in the audit and financial control of academic, research and business organisations.
Revisionsudvalget bør forklare baggrunden for udbuddet og sin beslutning.
The Audit Committee should explain the basis of its tender and of its decision.
Revisionsudvalget eller det organ, der varetager tilsvarende funktioner, er berettiget til at fremsende revisionsprotokollatet til den reviderede virksomheds ledelse, bestyrelse eller tilsynsorgan.
The audit committee or the body performing equivalent functions shall be allowed to transmit the additional report to the management, administrative or supervisory body of the audited entity.
Revisionsudvalget eller tilsynsudvalget bør foretage en gennemgang og kritisk vurdering af den vifte af andre tjenester end revision, som leveres til revisionskunderne, således at udvist skepsis ikke bringer materielle indtægtskilder i fare.
The scale of non-audit services supplied to audit clients should be reviewed and critically assessed by the audit or supervisory committee so as to restrict any conflict of interest between the exercise of professional scepticism and the retention of important client revenues.
Revisionsudvalget eller tilsynsudvalget er den lovpligtige revisors væsentligste modpart.
The Audit or Supervisory committee is the essential counterpart to the SA.
Revisionsudvalget eller tilsynsudvalget har ansvaret for at garantere den interne revisionsafdelings uafhængighed og som konsekvens heraf det interne kontrolsystems integritet.
It is the responsibility of the audit or supervisory committee to ensure the independence of the internal audit function and, by extension, the integrity of the system of internal controls.
Revisionsudvalget fastlægger sin adfærdskodeks med oplysninger om sammen­sætning, rolle og ansvarsområder.
The audit committee will establish its charter providing information on its composition, role and responsibilities.
Revisionsudvalget forklarer, hvordan den lovpligtige revision bidrog til regnskabsaflæggelsens integritet, og hvad dets rolle var i processen.
The audit committee shall explain how the statutory audit contributed to the integrity of financial reporting and which was its role in this process.
Revisionsudvalget i virksomheden af interesse for offentligheden overvåger det, arbejde den revisor eller det revisionsfirma, der udfører den lovpligtige revision, udfører.
The audit committee of the public-interest entity shall monitor the work of the statutory auditor(s) or audit firm(s) carrying out the statutory audit.
Revisionsudvalget indgiver en indstilling om udnævnelse af revisorer eller revisionsfirmaer.
The AC shall submit a recommendation for the appointment of the SA.
Revisionsudvalget indgiver en indstilling til bestyrelsen eller tilsynsorganet for den reviderede virksomhed om udnævnelse af revisorer eller revisionsfirmaer.
The audit committee shall submit a recommendation to the administrative or supervisory board of the audited entity for the appointment of statutory auditors or audit firms.
Revisionsudvalget mødes jævnligt med den interne revisor og overvåger gennemførelsen af de vedtagne foranstaltninger.
The Audit Board meets regularly with the internal auditor and monitors the implementation of agreed actions points.
Revisionsudvalget reviderer de foreløbige regnskaber og formulerer henstillinger til bestyrelsen og direktøren.
The Audit Committee shall review the provisional accounts and issue recommendations to the Executive Board and the Director.