natgillin/translations-raw huggingface dataset:
Som afslutning vil jeg gerne henlede opmærksomheden på nødvendigheden af at det tekniske underudvalg - under det kontaktudvalg for regnskabsdirektiverne, som man påtænker at nedsætte - bør sammensættes af en bred kategori af brugere af revisionsprotokoller, for resultatet af revisionsprotokollerne er ikke kun branchekyndige re visorers ansvarsområde.
To conclude, I would like to draw your attention to the fact that the technical subcommittee - within the planned contact committee on accountancy directives - must in volve representation for a wide range of people who use the audit reports, because the outcome of accounting re ports is not only the responsibility of professional auditors. tors.
Denne tvetydighed betyder, at det for handelssikringens skyld for hele samfundet er nødvendigt at kræve at disse branchekyndiges tjenesteydelser, for at de kan gennemfø res i det ønskede omfang, opfylder de nævnte krav om uafhængighed, fri konkurrence, ansvar, klarhed.
Such ambiguity, of course, makes it necessary to look back to the security of mercantile traffic, for society as a whole, between the services of these professionals which, to give them their due, have to respond to the features of independence, free competition, responsibility and clear rules which have been mentioned.
Det er disse bekymringer, der vedrører alle, staterne, virksomhederne, forbrugerne.
But these are concerns which worry everybody - states, companies, consumers alike.
Det er ligeledes nødvendigt at tilføje, at der eksisterer en traktatbestemt kompetence, kompetencen til at udforme det indre marked.
Perhaps we should also mention that there has been competition since the treaties, that is to say competition to shape the internal market.
Oddy (PSE). - (EN) Hr. formand, dette er en vigtig be tænkning om Kommissionens grønbog om den lovpligtige revision, og jeg vil gerne takke fru Sierra González for en udførlig og gennemarbejdet betænkning.
This is an important subject: it ensures the solvency and financial probity of companies and it is especially important in view ofthe limited liability of companies. It must be in the interests of the consumer, the investor and the company itself that reliance can be placed on the com pany's accounts.
Her ligger kompetencen hos De Europæiske Institutioner.
Here competition belongs to the European Institutions.
Det skal tydelig gøres.
That should be made perfectly clear.
Det er blevet påpeget, men det er nødvendigt at fremhæve det.
It has been pointed out, but it must be emphasized.
Betænkningen omhandler efter min mening fem hoved emner: revisorers rolle, revisorers ansvar, revisorers kvalifikationer og faglig regulering, revisorers bevægelighed i Den Europæiske Union og behovet for.almengyldige standarder for den lovpligtige revision.
The report deals with five main themes, in my view: the role ofthe auditor itself, the liability of auditors, the qualifications of auditors and professional regulation, the mo bility of auditors in the European Union, and the need for universal standards for the statutory audit.
Jeg tilslutter mig særligt ordførerens anbefalinger i afsnit 11, om at revisorer skal være dækket af en lovpligtig minimumsforsikring og være tilsluttet en garantifond.
I particularly agree with the rapporteur's recommendations in paragraph 11 that auditors should have a minimum level of compulsory insurance and be required to join a guarantee fund.
Min gruppe vil støtte betænkningen og særligt fra Palacio Vallelersundis ændringsforslag, der øger klarheden og sikkerheden i afsnit 7.
My group will be supporting the re port and, in particular, the amendment by Mrs Palacio Vallelersundi, which adds to the clarity and certainty of paragraph 7.
I den forbindelse vil jeg fremhæve, at de berørte sektorer i medlemsstaterne arbejder meget med at indskærpe nød vendigheden af en sådan umiddelbar harmonisering.
In this case, as in so many others, the best authority is the one which does not have to take action but may initiate the ac tion process.
Jeg ønsker at fremhæve en særlig bekymring: Det formodes, at artikel 51 i det fjerde direktiv ikke er korrekt omsat til italiensk lov.
I wish to highlight one particular concern: it is believed that Article 51 ofthe Fourth Company Law Directive has not been properly implemented in Italian law.
Det vurderes, at 100 000 selskaber ikke er underlagt lovpligtig revision af regnskaber i Italien, hvilket bringer troværdigheden ved disse selskabers regnskaber i fare.
It is estimated that 100 000 companies are not receiving a statutory audit in Italy, which puts in danger the reliance which can be placed on the accounts of these particular companies.
Det ville være en hjælp, om Kommissionen
It would be helpful if the Commission could address this question, and I understand the Commission has al ready sent Italy a reasoned opinion in respect of the
Og det er sandt, som det også er blevet sagt, at i nogle til fælde - helt konkret i artikel 51 i det fjerde direktiv om årsregnskaber - er den ikke anvendt korrekt, men i dag behandler vi et andet problem: legeferenda over hvilken der skal udformes regler.
And it is certain, as has also been said, that in some cases - specifically in Article 51 of the Fourth Directive relating to annual accounts - it is not administered very well, but today we are discussing about another question: about legeferenda, for which we must establish norms.
Så viser det sig, at fusionen af store revisorfirmaer hen over grænserne med konsulenter faktisk opstår herved, og det er så igen Kommissionens manglende indsats for at komme frem til en harmonisering af skattesystemerne, der spiller en rolle i denne proces; eller medlemsstaternes, for de ønsker det ikke, Kommissionen vil faktisk godt.
It appears that these international mergers between large accountancy firms and consultants are indeed due to this fact, and that the Commission neglected once again to achieve fiscal harmonization, which plays an important role while the Member States did not get involved be cause they did not want to. However, the Commission is in favour of it.
Det betyder også, at derved er den erhvervsrisiko, som re visorerne nu løber, meget forskellig.
This also means that the professional risks accountants run at the moment differ widely.
For den strækker sig fra mange milliarder i BBCI-posen til en lovbestemt risiko på DEM 500 000 i Forbundsrepublikken.
Because they vary between billions in the case ofthe BCCI to a le gally limited risk of DM 500 000 in the Federal Republic.
Det er en så stor forskel, hr. formand, at der må ske noget.
This is such a big difference, Mr President, that some thing simply must be done about it.
Nu ønsker vi ikke nogen kumulation.
We do not want accumulation.
Det er for forbrugerne og også for de små virksomheder af største betydning, at der udover den rene kontrol også fortsat kan gives en lettere form for rådgivning.
It is crucial for the consumer and for small companies, that in addition to pure control, a mild form of consultation is allowed to continue.
Det vil vi gerne beholde af hensyn til forbrugerne.
We would like to retain this for the benefit of the consumer.
Her er der tale om noget andet.
Here we are talking about something else.
Kellett-Bowman (PPE). - (EN) Hr. formand, fra Sierra González har tacklet en række komplekse spørgsmål i sin betænkning.
Kellett-Bowman (PPE). - Mr President, Mrs Sierra González has tackled a variety of complex issues in her report.
Med hensyn til Kommissionens grønbog mener jeg dog, at det er vores opgave at stille spørgsmål og påpege retninger snarere end at behandle den som lov givning.
However, in commenting on the Commission's Green Paper I believe it is our task to pose questions and to point directions rather than to deal with it as if it were legislation.
Ligeledes er tanken om det allerede omtalte tekniske underudvalg iøjnefaldende og sluttelig nødvendigheden af en klar afgrænsning af de sideløbende tjenesteydelser, som revisionsfirmaer har en tendens til at yde under virk somheds- og erhvervsmæssige udvidelser.
Likewise the idea from the technical committee becomes clear - as has already been mentioned - and, finally, we need to set clear limits on what are parallel services, which in a straightforward, trading and entrepreneurial expansion auditing companies tend to deliver.
Der er to aspekter af problemerne.
There are micro and macro sides to the problems.
Det mere specifikke aspekt dækker minimumsstandarder for udøvelsen af re vision.
The micro aspect covers minimum standards for the auditing exercise.
Jeg mener, at regnskabet fra en hvilken som helst virksomhed, herunder fonde og velgørende institutioner, bør være underlagt de samme bestemmelser i hele Fælles skabet, og at der bør være gensidig anerkendelse af kom petencen hos de personer, der er bemyndiget til at udføre revisionspåtegninger.
Financial reports of any enterprises, including trusts and charities, should be subject to similar rules right across the Community, and there should be mutual recognition of the qualifications of those empowered to sign audit reports.
Jeg mener ikke, at Kommissionen har haft succes med gennemførelsen af alle de direktiver, som allerede er blevet indføjet i lovbogen.
The Commission has not been very successful in bringing about the implementation of all the directives which have already been placed on the statute book.
Artikel 51 i det fjerde direktiv er blevet nævnt af to kolleger, og jeg mener, at gennemførelsen af det ottende direktiv i samtlige medlemsstater lige ledes kræver mere arbejde af Kommissionen.
Article 51 of the Fourth Directive has been mentioned by two colleagues, and implementation of the Eighth Directive in all Member States also calls for more work by the Commission.
Wijsenbeek (ELDR). - (NL) Hr. formand, lad mig be gynde med at takke ordføreren for hendes omhyggelige og meget dybtgående betænkning.
This need to be independent, this need to portray an unbiased view, and to show that they are absolutely unconnected with the company that they are auditing, ensures that they have to guarantee not to prejudge any solutions; this is the point of the PPE amendment .
Det mere overordnede aspekt omhandler anerkendelsen af, at virksomheder har udviklet sig til at være verdens omspændende i løbet af den tid, vi har forsøgt at gennem-
His role has to be well and clearly separated from the role of the auditor who, and I finish with this, if he is to be anything, must be totally independent.
Jeg er enig i, at brugerne af revisionsrapporter bør være nært knyttet til den tekniske underkomités arbejde. Underkomitéen vil i særdeleshed følge branchefor eningens arbejde og til sin tid vise os, om der er behov for lovgivning for at opnå målene.
I agree that users of auditor's reports should be closely connected with the work of the techni cal sub-committee.
Multinationale selskaber, internationale selskaber og - forhåbentlig en dag - europæiske selskaber vil kræve, at der er harmoni serede bestemmelser vedrørende revision.
Multinational companies, international companies and -hopefully one day - European companies will require harmonized audit rules to be in place.
De liberale er hverv har naturligvis selv fulgt med tiden, og adskillige revisionsfirmaer er blevet globale i deres aktiviteter.
Naturally, the professions have moved with the times themselves and several auditing firms have become global in their activity.
Per sonligt er jeg bekymret for, at disse firmaer bliver koncentreret på for få hænder.
I feel a personal worry about the overconcentration of these firms into too few hands.
Det er min overbevisning, at der bør være mindst fem multinationale revisionskoncerner i verden.
It is my belief that there should be at least five multinational audit groups in the world.
Dette er mere vigtigt nu, hvor disse firmaer tilbyder rådgivning og konsulentvirksomhed.
This is more necessary now that these firms offer advice and consultancy.
Aktionærer har brug for at vide, at den rådgivning, deres selskaber tilbydes, er fuldstændig uafhængig.
Shareholders need to know that advice being offered to their companies is truly independent.
Teorien om kinesiske mure er ikke god nok.
The theory of Chinese walls is not good enough.
Jeg er naturligvis klar over, at kom missær Gradin vil fortælle mig, at bestemmelserne vedrørende disse problemer ikke er en del af opgaven, men jeg mener, at problemerne tårner sig op, og at det er nødvendigt at bringe dem på bane og forstå dem.
Of course I realise Commissioner Gradin will tell me that the regulations concerning those problems are not part of this exercise, but those problems are looming and need to be ventilated and understood.
De ændringsforslag, der er fremført vedrørende revisorens uafhængige stilling, belyser, hvor vigtigt dette spørgsmål er, specielt på et tidspunkt, hvor der råder usikkerhed om erhvervets fremtidige udformning.
The amendments tabled here concerning the independence of the auditors illustrate how important this question is, especially at a time when there is uncertainty about the future shape of the profession.
De, der brager revisionsrapporter, må kunne stole på, at revisoren er uafhængig.
Those who use auditor's reports have to be able to rely on the auditor being inde pendent.
Derfor er det nødvendigt at bestemme, hvilke andre tjenester end revisortjenester, en revisor kan udføre, og at disse regler efterleves.
Therefore it is necessary to decide what services other than auditing services which an auditor may carry out, and to ensure that these rules are followed.
Hvis brancheforeningen udfører det, der kræves, er alt godt og fint.
If the professional body does what is required, all well and good.
Hvis ikke, så må vi altså overveje lovgivning, da vi alle er enige om, at revisoren har en nøglerolle i virksomhedernes kontrolog overvågningssystemer.
If not we must consider legislation, because we are all agreed that the auditor has a key role in the company's control and supervision system.
Kommissionen og den nye underkomité skal overveje de forskellige forslag, som er blevet fremlagt i forbindelse med grønbogen og, naturlig vis, ud fra den betænkning, som vi nu diskuterer her i Par lamentet.
The Commission and the new subcommittee shall consider the various proposals which have been made in connection with the Green Paper and, of course, on the basis ofthe report which we are now debating here in Parliament.
Afsnit 7 har skabt nogle problemer, og det fremgår ikke helt tydeligt af ordlyden i ændringsforslag 1 af fru Vallelersundi, hvad hendes hensigt var, men hendes forklaring her til morgen under forhandlingen har gjort det klart, at vi kan støtte ændringsforslaget.
Paragraph 7 has caused some problems and the wording of Amendment No 1 by Mrs Palacio does not in fact make absolutely clear what she intended, but her explanation this morning in the debate has made it clear that we can support that amendment.
Gruppen støtter fru González' betænkning.
This group supports Mrs Gonzalez's report.
Spørgsmålet om revisorens erhvervsmæssige ansvar er meget komplekst.
The question of the professional liability of auditors is very complex.
Vi har behov for nærmere at under søge, hvordan forskellige systemer indvirker på det indre marked.
We need to examine more closely how various systems affect the single market.
På dette punkt foretager Kommissionen i øje blikket en separat undersøgelse af, hvordan ansvarsspørgsmålene håndteres i forskellige lande.
On this point the Commission is currently carrying out a separate study on how questions of liability are dealt with in different countries. tries.
Gradin, medlem af Kommissionen. - (SV) Hr. formand, denne debat handler om revisionens fremtid i Europa.
Gradin, Member ofthe Commission. - (SV) Mr President, this debate concerns the future of auditing in Eu rope.
Re vision og regnskab betragtes af og til som emner for specialister, som ikke fortjener nogen politisk opmærksom hed.
Auditing and accounting are sometimes regarded as specialist topics which do not deserve any political atten tion.
God revision øger imidlertid sandsynligheden for, at den økonomiske information er pålidelig - og pålidelig økonomisk information er væsentlig for det indre marked.
However, good auditing increases the likelihood that financial information is reliable. And reliable financial in formation is important for the single market.
De, som benytter sig af regnskabsafslutning, betragter re visionsrapporten som en garanti for, at regnskaberne er pålidelige.
Those who make use of accounts regard the auditor's report as a guarantee that the calculations are reliable.
Der findes få regler om revision på EU-niveau.
There are few rules about auditing at the EU level.
Vi er enige om, at man bør afskaffe alle nu gældende for skrifter i medlemslandene, der begrænser virksomhedens grundlæggende bestemmelser om etableringsfrihed og frihed til at levere tjenester.
We are agreed that all current regulations in Member States which restrict the Treaty's fundamental provisions on freedom of establishment and freedom to provide services should be abolished.
Traktatens bestemmelser gælder fuldt ud for handel med revisionstjenester.
The Treaty provisions are fully applicable to trade in auditing services.
Vi må gøre større fremskridt, når det drejer sig om at lette gensidig anerkendelse af revisorers kvalifikationer mellem medlemslandene.
We must make greater progress with regard to facilitating mutual recognition of auditors' qualifications between the Member States.
Med disse synspunkter vil jeg også fremføre en tak til ordføreren for et godt stykke arbejde.
With these points of view I would also like to give thanks to the rapporteur for a good piece of work.
Afstemningen vil finde sted i dag kl. 12.00.
The vote will take place today at 12: 00.
Vi har forskellige revisionssystemer i medlemsstaterne, både med hensyn til revisionens indhold og normerne for, hvordan den bør udføres.
We have different auditing systems in the Member StateSj both with regard to the content ofthe audit and the stand ards to which it should be carried out.
Denne mangel på overensstemmelse forhindrer i mange tilfælde det indre markeds funktion.
In many cases this lack of consensus obstructs the operation of the single market.
Det var på denne baggrund, Kommissionen udgav grønbogen, netop for at starte en diskussion på højt ni veau i Europa om disse spørgsmål.
It was against this background that the Commission issued its Green Paper, in order to start a high-level debate in Europe on these issues.
Den blev godt modtaget ved en konference, som Kommissionen arrangerede i december 1996.
That was received well at a conference which the Commission arranged in De cember 1996.
Mere end 200 repræsentanter for stat og erhvervsliv udtrykte deres generelle støtte af synspunkterne i grønbogen.
More than 200 representatives of govern ment and business expressed their general support for the approach in the Green Paper.
Formanden. - Næste punkt på dagsordenen er forhandling under ét om følgende mundtlige spørgsmål:
President. - The next item is the joint debate on the following oral questions:
Europa-Parlamentets standpunkt er meget vigtigt for vores analyse.
The position of the European Parliament is very important for our analysis.
Deres udtalelser hjælper os i Kommissionen med om kort tid at kunne udarbejde en meddelelse óm re vision.
Your opinions will help us in the Commission to soon be able to draw up a Communication on auditing.
Lad mig fremhæve nogle synspunkter.
Let me pick out some points of view.
Vi er alle enige om at begynde arbejdet med at skabe en mekanisme for revisionsnormer på EU-niveau. Denne mekanisme vil kunne udformes som en teknisk underkomité for kontaktkomitéen for regnskabsdirektiverne.
We are all agreed about starting work on creating a mechanism for auditing
B4-1014/97 - O-0138/97, af Kreissl-Dörfler og andre for Gruppen De Grønne i Europa-Parlamentet, til Kommissionen, om forhandlinger mellem Den Euro pæiske Union og Schweiz om landtransport;
B4-1009/97 - O-0111/97, by Mr Simpson, on behalf of the Group of the Party of European Socialists, to the Commission, on negotiations between the UN and Switzerland on overland transport;
Jeg beder derfor om en fordobling af vores bestræbelser på at få denne vigtige transitaftale helt på plads.
But if we do that, then the danger is that we will not get an agreement and the people who will suffer are the people of Austria, in the Brenner, of France and of Italy.
B4-1105/97 - O-0180/97, af Jarzembowski for Det Europæiske Folkepartis Gruppe, til Kommissionen, om forhandlinger mellem Den Europæiske Union og Schweiz om landtransport;
B4-1105/97 - O-0180/97, by Mr Jarzembowski, on behalf of the Group of the European People's Party, to the Commission, on negotiations between the Eu ropean Union and Switzerland in the land transport sector;
B4-1107/97 - O-Ol 83/97, af Wijsenbeek for Det Europæiske Liberale og Demokratiske Partis Gruppe, til Kommissionen, om alpetransit;
B4-1107/97 - O-0183/97, by Mr Wijsenbeek, on be half of the European Liberal Democrat and Reform Party, to the Commission, on Alpine transit;
B4-1108/97 - O-0184/97, af Leperre-Verrier for Gruppen Europæisk Radikal Alliance, til Kommissionen, om alpetransit;
B4-1108/97 - O-0184/97, by Mrs Leperre-Verrier, on behalf of the Group ofthe European Radical Alliance, to the Commission, on Alpine transit;
Van Dijk (V). - (NL) Hr. formand, min gruppe vil gerne vide af Kommissionen, og i dette tilfælde er det kommissær Van den Broek, om den europæiske indsats ved for handlingerne med Schweiz rimer med de forpligtelser, som Den Europæiske Union har påtaget sig i en tidligere fase.
- van Dijk (V). - (NL) Mr President, my group would like the Commission, in this case Commissioner van de Broek, to tell us whether the European efforts during the negotiations with Switzerland can be reconciled with the obligations the European Union committed itself to at an earlier time?
Her tænker jeg naturligvis på den ene side på transit aftalen med Schweiz, men på den anden side også på alpeaftalen.
I am referring on the one hand to the transit agreement with Switzerland, but on the other hand to the Alpine Convention.
I henhold til denne alpeaftale, som alle med lemsstater har underskrevet, og som altså også er bin dende for os, har Unionen forpligtet sig til at gøre en ind sats for en overflytning af transporten gennem Alperne fra vej til jernbane.
According to the Alpine Convention which was signed by all Member States, and is therefore simply binding on us, the Union has committed itself to making efforts to switch transport across the Alps from road to rail.
I transitaftalen står der, at lastvogne, der kører gennem Schweiz, også pålægges de eksterne omkostninger og her særligt miljøudgifterne.
It says in the transit agreement that lorries passing through Switzerland must be charged the external costs, in particular the environmental costs.
I lyset af disse forpligtelser anser jeg det ikke for rimeligt, at Kommissionen og Rådet mod sætter sig den schweiziske stræben mod afgifter for den tunge transport, der er høje nok til virkelig at bevirke en overflytning fra vej til jernbane.
In the light of the obligations I do not consider it justifiable for the Commission and the Council to resist Switzerland's ambitions for a sufficiently high levy on heavy goods vehicles to bring about an actual transfer from road to rail.
Simpson (PSE). - (EN) Hr. formand, mine bemærknin ger vil i høj grad være rettet mod Kommissionen.
Simpson (PSE). - Mr President, my remarks will be very much tailored towards the Commission.
Dette specielle spørgsmål - spørgsmålet om en transitaftale med Schweiz - har medført en lang række forhandlinger.
This particular issue - the issue of a transit agreement with Switzerland - has involved a long-running series of negotiations.
Det er som at klatre op ad en stige: vi synes at komme et eller to trin op, hvorefter der sker noget, så vi glider et el ler to trin ned og ender nøjagtig, hvor vi startede.
It is gather like climbing a ladder: we seem to go up one or two rungs and then something happens which means that we slip down one or two rungs and end up right back where we started.