natgillin/translations-raw huggingface dataset:
Attesten skal underbygges af en rapport om de resultater, det attesterende organ er net frem til. 
The certificate must be supported by a report on the Certifying BodyŐs findings.
Det kontrolleres ikke, om betalingerne er i overensstemmelse med EF-reglerne, det attesterende organ skal blot sikre sig, at betalingsorganet selv kan bevise, at det har de nżdvendige administrative strukturer til at sikre, at det kontrolleres, om ansżgningerne er i overensstemmelse med EF-reglerne, fżr betalingen gennemfżres. 
However, compliance aspects are limited to ensuring that the paying agency itself is able to demonstrate that it has the necessary administrative structures to ensure that claims are checked for compliance before they are paid.
Det attesterende organ skal udfżre sin undersżgelse efter internationalt anerkendte revisionsstandarder. 
The Certifying Body should conduct its examination according to internationally accepted auditing standards.
Kommissionens kontor for regnskabsafslutning har gennemget de attesterende organers arbejde og lžst og analyseret deres rapporter og aflagt besżg hos en ržkke betalingsorganer og attesterende organer og drżftet eventuelle afgżrende resultater og/eller benbare mangler i rapporterne. Kontoret har gennemget de Medlemsstat Attesterende organ Tilfreds-% af samlede anmeldte stillende udgifter (1998) F CCCOP UK NAO metoder, de attesterende organer anvender til stikprżvekontrol og fejlvurdering, og undersżgt, om de overholder internationale revisionsstandarder, men dette var ikke et systematisk led i kontorets arbejde. 
The clearance unit has reviewed the work of the Certifying Bodies by examining and analysing their reports and discussing any key findings and/or apparent shortcomings in the reports during visits to a number of paying agencies and Certifying Member State Certifying Body Satisfactory % of total expenditures declared (1998) F CCCOP UK NAO Bodies. While it has examined the Certifying Bodies methodologies for sampling and error evaluation or respect of international audit standards this has not been a systematic part of its work.
Tidligere ledsagede GD for Finanskontrol de grupper, der stod for regnskabsafslutningen, p flere af deres besżg hos de attesterende organer/betalingsorganer. 
In previous years, DG ÔFinancial ControlŐ (now DG ÔAuditŐ) accompanied the clearance teams during a number of their visits to the Certifying Bodies/paying agencies.
I nogle tilfžlde delte GD for Landbrug og GD for Finanskontrol arbejdet med godkendelse og attestering mellem sig. 
In some cases, DG ÔAgricultureŐ and DG ÔAuditŐ shared the accreditation/certification workload.
Efter Rettens opfattelse bżr GD for Finanskontrol ikke udfżre arbejde, der mere hensigtsmžssigt kan udfżres af GD for Landbrug, men bżr i stedet evaluere det. 
In the CourtŐs opinion DG ÔAuditŐ should not perform work more properly carried out by DG ÔAgricultureŐ, but should assess it.
I 1999 besżgte Retten 18 attesterende organer (se tabel 2) og foretog en detaljeret gennemgang af deres arbejde i relation til 1998-regnskaberne og undersżgte, om det var udfżrt i overensstemmelse med internationalt anerkendte revisionsstandarder. 
During 1999, the Court visited 18 Certifying Bodies (see Table 2) to examine in detail the work performed by them in respect of the 1998 accounts and to examine whether it was performed to internationally accepted auditing standards.
Disse attesterende organer var tilsammen ansvarlige for at attestere regnskaberne for 48 betalingsorganer, der tegnede sig for ca. 70 % af de samlede udgifter anmeldt i 1998. 
Together these Certifying Bodies were responsible for certifying the accounts of 48 paying agencies that accounted for some 70 % of the total expenditure declared in 1998.
Det fremgr af Rettens undersżgelse, at 11 af de attesterende organers arbejde var af en sdan kvalitet, at det opfylder Kommissionens krav, og at Retten kan anvende det til sin revision (tabel 4). Det skal bemžrkes, at kvaliteten af de rapporter, de attesterende organer har udarbejdet for perioden fra 1996 til 1998, generelt er blevet bedre. 
The CourtŐs examination suggests that the quality of the work of 11 Certifying Bodies both meets the CommissionŐs requirements, and would enable the Court to rely upon them (Table 4).It should be noted that there has been an improvement in the overall quality of the reports produced by the Certifying Bodies for the years 1996 to 1998.
Resultatet af Rettens bedżmmelse af de attesterende organer Ja 23,29 Ja 10,97 Ja 10,07 Tabel 4 I Reconta Ernst & Young EL DRM Stylianou SA 6,41 IRL Arthur Andersen 4,11 NL Accountantsdienst (AD) A BMLF revision D Bescheinigende Stelle/Innenrevision von Bayern 1,94 S RRV (NAI) E IG de Consejera de Economa y Hacienda de Castilla-La Mancha E IG de Consejera de Economa y Hacienda de Castilla y Len P IGF og IA I Ragioneria Provinciale dello Stato 0,99 D Bescheinigende Stelle/Innenrevision von Baden-Wrttemberg 0,77 E IG de Consejera de Economa y Hacienda de Catalua D Bescheinigende Stelle/Innenrevision von Thringen 0,61 Ja 0,67 I Coopers & Lybrand 0,17 A Team des finanzministeriums Ja 0,16 72,45 Ja 3,53 Ja 1,99 Ja 1,90 Ja 1,71 Ja 1,69 Ja 1,65 
Result of the CourtŐs evaluation of Certifying BodiesŐ 1998 Reports Yes 23,29 Yes 10,97 Yes 10,07 Table 4 I Reconta Ernst & Young EL DRM Stylianou SA 6,41 IRL Arthur Andersen 4,11 NL Accountantsdienst (AD) A BMLF revision D Bescheimigende Stelle/Innenrevision von Bayern 1,94 S RRV (NAI) E IG de Consejera de Economa y Hacienda de Castilla-La Mancha E IG de Consejera de Economa y Hacienda de Castilla y Len P IGF+IA I Ragioneria Provinciale dello Stato 0,99 D Bescheimigende Stelle/Innenrevision von Baden-Wrttemberg 0,77 E IG de Consejera de Economa y Hacienda de Catalua D Bescheimigende Stelle/Innenrevision von Thringen 0,61 Yes 0,67 I Coopers & Lybrand 0,17 A Team From Finance Ministry Yes 0,16 72,45 Yes 3,53 Yes 1,99 Yes 1,90 Yes 1,71 Yes 1,69 Yes 1,65
2.3.2001 DA De Europžiske Fžllesskabers Tidende C 69/13 Uafhžngighed 28. 
2.3.2001 EN Official Journal of the European Communities C 69/13 Independence 28.
60 attesterende organer var ansvarlige for at attestere de 91 betalingsorganers regnskaber for 1998; Tyskland og Spanien har tilsammen 41 attesterende organer, hvilket skyldes, at de er forbundsstater. 
Sixty Certifying Bodies were responsible for certifying the 1998 accounts of the 91 paying agencies: given their federal structure Germany and Spain have 41 Certifying Bodies between them.
Generelt er de attesterende organer enten private firmaer eller offentlige organer (se tabel 2). 
Broadly speaking, Certifying Bodies are either private firms or public bodies (see Table 2).
Private firmaer var ansvarlige for direkte at attestere 9 610 millioner euro (25 % af de samlede anmeldte udgifter). 
Private firms were directly responsible for the certification of 9 610 million euro (25 % of the total expenditure claimed).
Medlemsstaterne er ansvarlige for at udpege og eventuelt betale vederlag til de attesterende organer. 
Member States are responsible for the appointment and any remuneration of the Certifying Bodies.
De private firmaer var udvalgt enten efter et offentligt udbud eller p grundlag af en underhndsaftale. 
The private firms have been appointed either by open tender or direct contracting.
I Danmark blev den interne revisionsafdeling i betalingsorganet indtil 1998 anvendt som attesterende organ og var sledes ikke uafhžngigt. 
In Denmark, until 1998, the internal audit unit of the paying agency was used as the Certifying Body and was not independent.
I Tyskland (Bayern, Baden-Wrttemberg) er den interne revision og det attesterende organ en ČkombineretÇ enhed under landbrugsministeriet (1). 
In Germany (Bavaria, Baden-Wrttemberg), internal audit and the Certifying Body constitute the same ÔcombinedŐ unit under the Ministry of Agriculture (1).
I Żstrig (Zollamt Salzburg) var det usikkert, om det attesterende organ kunne betragtes som uafhžngigt, der var nemlig en interessekonflikt, fordi den ene af de to revisorer ogs arbejdede for Finanzlandesamt Salzburg, som har ansvaret for betalingsorganet. 
In Austria (Zollamt Salzburg), the independence of the Certifying Body was at risk because there was a conflict of interest for one of the two auditors, who also had duties within ÔFinanzlandesamt SalzburgŐ, which is responsible for the paying agency itself.
Efter revisionen har Kommissionen lżst disse problemer. 
Since the audit these problems have been resolved by the Commission.
Nogle attesterende organer har brugt betalingsorganernes interne revisionstjeneste til at foretage substanstest af en stikprżve af betalingerne. 
Some Certifying Bodies have used the services responsible for the internal audit of the paying agencies to carry out substantive testing of a sample of payments.
Fra 10 % af revisionsarbejdet (Sverige) til over 50 % (Italien (ENR), Nederlandene (LASER), Portugal (INGA, IFA-DAP)) er foretaget af sdanne enheder. 
This varies from 10 % of the work (Sweden) to more than 50 % (Italy (ENR), Netherlands (LASER), Portugal (INGA, Ifadap)).
Det kan vžre hensigtsmžssigt, at de attesterende organer forlader sig p sdanne enheders arbejde, nr de skal vurdere den interne kontrol, men interne revisionsressourcer bżr ikke anvendes til at udfżre attesteringsarbejde i et omfang, s de pgžldende enheder ikke lžngere kan varetage deres żvrige opgaver, og sledes gżr det svžrt for betalingsorganerne at opfylde godkendelseskriterierne. 
While it may be appropriate for Certifying Bodies to place reliance on the work of these units when assessing internal controls, internal audit resources should not be used to perform certification work to the extent that the units concerned are no longer able to fulfil their other tasks, thereby prejudicing the ability of paying agencies to meet the accreditation criteria.
Revisionsstandarder 31. 
Auditing standards 31.
I Kommissionens vejledning ČPrincipper for attestering af et udbetalende organs regnskaberÇ (juli 1997) ppeges det, at attesteringen almindeligvis skal udfżres i overensstemmelse med de internationale revisionsstandarder (International Audit Standards (IAS), nu kaldet International Standards on Auditing (ISA)), der er udarbejdet af International Federation of Accountants (IFAC). 
The Commission guideline on ÔPrinciples for the certification of the accounts of a paying agencyŐ (July 1997) makes clear that the certification must be carried out broadly in accordance with the International Audit Standards (IAS), now called International Standards on Auditing (ISA), set out by the International Federation of Accountants (IFAC).
Der str i IFACŐs hndbog, at arbejdspapirerne skal kunne give en udenforstende revisor, som ikke har noget forhndskend-skab til revisionen, en forstelse af det udfżrte arbejde og af grundlaget for de vigtigste beslutninger, der er truffet. 
The IFACŐs handbook states that the audit documentation should Ôprovide another auditor who has no previous experience with the audit with an understanding of the work performed and the basis of the principal decisions takenŐ.
Det fremgr af Rettens undersżgelse af de arbejdspapirer, de attesterende organer har vedlagt deres rapporter, at dette materiales omfang og kvalitet varierer fra utilfredsstillende (Irland) til fyldestgżrende (Gržkenland, Spanien, Nederlandene, Portugal). 
The CourtŐs examination of the audit working papers retained by the Certifying Bodies to support their reports has shown that their extent and quality varies from unsatisfactory (Ireland) to comprehensive (Greece, Spain, Netherlands, Portugal).
I mange tilfžlde har det attesterende organ ikke arkiveret dokumentationen korrekt, ikke angivet p arbejdspapirerne, hvem der har udarbejdet dem og hvornr, og disse er heller ikke underskrevet af ledelsen (Frankrig, Żstrig, Sverige, Det Forenede Kongerige). 
In many cases the Certifying Body has failed to properly file the documentation, to indicate on the working papers who completed them and when or to evidence management review (France, Austria, Sweden, United Kingdom).
Dokumentationen vedrżrende stikprżvekontrol er sžrlig mangelfuld. 
A particular weakness concerns the documentation relating to sampling.
Stikprżvekontrol Metode 33. 
Sampling Method 33.
Det anfżres i Kommissionens vejledning nr. 3, ČPrincipper for attestering af et udbetalende organs regnskaberÇ (juli 1997), at det attesterende organ bżr skaffe sig 95 % sikkerhed for, at regnskaberne er korrekte. 
The CommissionŐs guideline No 3 on the ÔPrinciples for the certification of the accounts of a paying agencyŐ (July 1997) states that the Certifying Body should aim to achieve an assurance level of 95 % that the accounts are correct.
Dette sikkerhedsniveau kan opns ved at undersżge det interne kontrolsystem og ved at kontrollere en stikprżve af transaktionerne. 
This degree of assurance may be obtained from examining the internal control system and from a test of a sample of transactions.
De fleste attesterende organer anvendte MUS (tabel 5). 
The approach applied by most Certifying Bodies was MUS (Table 5).
Nogle af de attesterende organer, der ikke anvendte MUS i 1998, anfżrte, at de ville gżre det i 1999 (Italien (AIMA, Żstrig (AMA)). 
Among the Certifying Bodies which did not use MUS for 1998, some stated that they would apply MUS for 1999 (Italy (AIMA), Austria (AMA)).
Selv om MUS blev anvendt til at beregne stikprżvens stżrrelse, blev metoden ikke i alle tilfžlde anvendt til at udvžlge transaktionerne (Gržkenland, Italien (DCCC)). 
Although MUS was used to determine the sample size, it was not always used to select the transactions (Greece, Italy (DCCC)).
Nogle attesterende organer har ladet det koordinerende organ/ betalingsorganerne foretage stikprżvekontrollen p deres vegne (Frankrig, Żstrig (AMA)), men har efterfżlgende selv overtaget denne opgave. 
Some Certifying Bodies have relied on the coordinating body/paying agencies to perform the sampling on their behalf (France, Austria (AMA)), but have since performed this task themselves.
I Spanien udliciterede det attesterende organ for fire selvstyrende regioner stikprżvekontrollen til et universitet og kunne ikke fremlžgge den fornżdne dokumentation for stikprż-vekontrollen. 
In Spain, the Certifying Body for four autonomous communities contracted out the sampling to a university and was not able to provide adequate supporting documentation for this.
(1) I Danmark er et privat revisionsfirma blevet udpeget som attesterende organ for 1999. 
(1) A private audit firm was appointed as the Certifying Body for 1999 for Denmark.
I Tyskland forventes problemet lżst, inden 2000-regnskaberne skal attesteres. 
For Germany the situation is likely to be resolved in time for certification of the 2000 accounts.
(2) Der blev udtaget to stikprżver af udgifterne i to forskellige perioder. 
(2) There were two drawings on expenditures effected during two separate time intervals.
(3) Fejlvurderingen ikke i overensstemmelse med MUS-praksis. 
(3) Error evaluation not in accordance with MUS practice.
(4) Ud over MUS blev der ogs udvalgt transaktioner, som havde en hżj pengemžssig vžrdi. 
(4) In addition to MUS, there were also transactions selected because of high monetary value.
(5) Dette tal udgżr den samlede fejlvžrdi. 
(5) This figure represents the total error.
Fejlvžrdien blev beregnet for hver enkelt population. 
An error evaluation was carried out for each of the populations.
(6) En population, men med stżrre sandsynlighed for at transaktioner p hżjrisikoomrder revideres. 
(6) One population, but where the transactions in high-risk areas are more likely to be audited.
(7) Ingen ekstrapolering; fejlvžrdien beregnet p grundlag af antallet af fundne fejl (og ikke den pengemžssige vžrdi). 
(7) No extrapolation carried out; error evaluation carried out on the basis of the number of errors found (and not on the monetary value).
(8) De statistiske data er fžlles for de to populationer; det attesterende organ behandlede dem korrekt hver for sig. 
(8) Statistical data here presented for the two populations together; the Certifying Body correctly treated them separately.
(10) Kun 63 af sagerne var tilgžngelige p det tidspunkt, det attesterende organ foretog revision. 
(10) Only 63 of the files were available at the time of the audit from the Certifying Body.
(11) Ikke flere stikprżver, men en ny stikprżve af de PMSEE-udgifter, der ikke kunne kontrolleres i fżrste omgang (jf. note 10). 
(11) Not an increase of sample but a new sample on the PMSEE expenses that could not be checked in the first instance, see note 10 of the table.
(12) CCCOP tog forbehold over for regnskaberne, men Kommissionen foretog ingen korrektioner (efter endnu et revisionsbesżg). 
(12) CCCOP qualified the accounts but finally no correction was made by the Commission (after a further mission there).
(13) I den tredje population var kriterierne et sikkerhedsniveau p 80 % og en vžsentlighedsgržnse p 1 %, men kun 19 af 185 transaktioner blev kontrolleret, fordi der allerede var fundet fem fejl og foretaget ekstrapolation. 
(13) In the third population, the criteria were 80 % level of confidence and 1 % level of materiality, but only 19 transactions were tested out of 185 because already five errors had been found and an extrapolation was made.
(14) For n populations vedkommende blev der ikke foretaget substansrevision, fordi overensstemmelseskontrollen viste en mžngde fejl, hvorfor CCCOP besluttede at tage forbehold over for den pgžldende budgetpost. 
(14) For one population, no substantive testing was made because the conformity testing showed a lot of failures; CCCOP decided to qualify that budget line.
(15) Stikprżvekontrollen og udvžlgelsen af transaktioner vedrżrende arealstżtte var fžlles for Onic og Sido. 
(15) The sampling and selection of transactions for per hectare aid were common to ONIC and SIDO.
(16) Populationen omfattede ogs nationale midler. 
(16) The population included national funds as well.
(17) Offentlig oplagring var ikke med i MUS-stikprżven. 
(17) Public storage was not included in the MUS sample.
(18) CCCOP fandt ud af, at der var anvendt en forkert produktionssats for mindre majsproducenter, men var ikke i stand til at sžtte tal p; bl.a. derfor blev der taget forbehold over for ONICŐs regnskaber, og der var ogs foretaget korrektioner ved regnskabsafslutningen 1994 og 1995. 
(18) CCCOP found out that for small maize producers, a wrong ratio of production was applied but they were not able to quantify it; it was one of the reasons for qualifying the ONICŐs accounts, and there have also been corrections in clearance 1994 and 1995.
(19) Den ekstrapolerede fejl var under vžsentlighedsgržnsen p 1 % hos begge betalingsorganer. 
(19) The extrapolated error was under the 1 % materiality in both paying agencies.
(20) Rent faktisk er det her den samlede fejlvžrdi, fordi alle transaktionerne blev kontrolleret efter afslżringen af den systematiske fejl. 
(20) In fact, here it is the total error because, after finding the systematic error, all the transactions were checked.
(21) Mest sandsynlige fejlvžrdi (MSF). 
(21) Most likely error.
(22) Blanding af MUS og manuel udvžlgelse, da den fżrste stikprżve ikke var repržsentativ (det dossier, prżverne var taget fra, var ikke det rigtige). 
(22) Mixture of MUS and manual as the first sample was not representative (file from which it was extracted was not the right one).
(23) Nogle kendte fejl er ikke kvantificeret. 
(23) Some known errors are not quantified.
Det skulle have vžret gjort og ville muligvis have betydet, at der var blevet udstedt en attest med forbehold. 
This should have been done and would then maybe have led to the qualification of the accounts.
(24) Der blev bde ved revisionsbesżget og i sektorskrivelsen anmodet om oplysninger om stikprżvens stżrrelse og den beregnede fejlvžrdi, men der er endnu ikke modtaget noget materiale (det attesterende organ arkiverer slet ikke arbejdspapirer!). 
(24) We have asked for information about the sample size and the error evaluation during the mission and in the sector letter but we have not received any response yet (the CB does not keep working papers at all).
(25) Fejl ikke medregnet i fejlvurderingen og senere konteret det nationale budget. 
(25) Error excluded from error evaluation and later charged to national budget.
(26) Fremgr ikke klart af rapporten om ekstrapolering af fejl. 
(26) Not clear from the report about the error extrapolation.
Vil blive fulgt op under EUGFL-1A-besżg i februar. 
Will be followed up during EAGGF 1A mission in February.
(27) Fejlene og ekstrapoleringen af fejl fremgr ikke klart af rapporten. 
(27) The errors and error extrapolation is not clear from the report.
Der blev identificeret tre populationer og 100 stikprżver. 
Three populations were identified and a sample size of 100 each was determined.
Tabel 5 Kriterier for stikprżvekontrol 1998 90%,95% Nej 95% 50% 95% 50% 131 593 600 24 760 (3) Ikke beregnet Substansrevision Krav fra Kommissionen efter gennemgang 1 500 (23) 0 486 121 0 
Table 5 Sampling criteria for 1998 Substantive testing Commission requirements after review 1 500 (23) 0 486 121
2.3.2001 DA De Europžiske Fžllesskabers Tidende C 69/15 Populationer 36. 
2.3.2001 EN Official Journal of the European Communities C 69/15 Populations 36.
Det er helt afgżrende at f fastslet, at den population, stikprżven skal tages fra, er komplet. 
It is essential to establish that the population from which the sample is to be taken is complete.
Det betyder, at det attesterende organ skal afstemme dataene i populationen med regnskaberne. 
This means that the Certifying Body should reconcile the population data to the accounts.
De attesterende organer for nogle af betalingsorganerne har ikke dokumenteret, at de har gjort det (Irland, Italien, Det Forenede Kongerige), og andre har ikke vžret i stand til at afstemme dataene (SDE (Frankrig)). 
The Certifying Bodies for some paying agencies have not evidenced this aspect of their work (Ireland, Italy, United Kingdom) others have not been able to reconcile the data (SDE (France)).
I nogle tilfžlde omfattede populationen fejlagtigt betalinger, der ikke vedrżrte EUGFL, og/eller det nationale element af medfinansierede foranstaltninger (Irland, Det Forenede Kongerige), og det kan f indvirkning p de konklusioner, der drages af revisionsresultaterne. 
In some cases, the population incorrectly contained non-EAGGF payments and/or the national element of co-financed measures (Ireland, United Kingdom) which may affect the conclusions drawn from the results of testing.
Parametre 37. 
Parameters 37.
Stikprżvekontrol anvendes til at afgżre, om fejl i regnskaberne som helhed er vžsentlige (dvs. uacceptabelt store). 
Sampling is used to determine if errors in the accounts are, taken as a whole, material (i.e. unacceptably high).
Det gżres ved at ekstrapolere de fejl, der findes i stikprżverne, og sammenholde den mest sandsynlige fejlvžrdi og den żvre fejlgržnse (1) med en p forhnd fastsat vžsentlighedstžrskel. 
This is done by extrapolating errors found in the sample and comparing the resulting most likely error and upper error limit (1) with a pre-set materiality threshold.
Hvis den żvre fejlgržnse er lavere end vžsentlighedstžrsklen, kan regnskaberne godkendes. 
If the upper error limit is lower than the materiality threshold, the accounts can be considered as acceptable.
Alle de besżgte attesterende organer har anvendt en vžsentlighedstžrskel p 1 %. 
All the Certifying Bodies visited have used 1 % materiality.
Ifżlge revisionsstandarderne kan en del af sikkerheden opns ved at vurdere de iboende risici og kontrolrisiciene, hvorved kravet til sikkerhed opnet ved substanstest og dermed stikprżvernes stżrrelse kan reduceres. 
Auditing standards also allow part of the assurance to be obtained from an assessment of inherent and control risks, thus reducing the assurance required from substantive tests and, consequently, sample sizes.