natgillin/translations-raw huggingface dataset:
C 311/32 EN Official Journal of the European Union Table 3 European Medicines Agency (London) Ń Economic outturn account for the financial years 2007 and 2006 5.12.2008 Operating revenue Fees and other revenue Community subsidies Operating expenses Staff expenses Other administrative expenses Operational expenses Total (a) 2007 120 305 41 144 161 449 50 165 33 513 67 402 151 080 10 369 Đ 1 188 Đ 1 188 9 181 (1 000 euro) 2006 119 039 31 503 150 542 45 150 26 607 63 437 135 194 15 348 1 433 1 433 16 781 Total (b) Surplus/(deficit) from operating activities (c = a Đ b) Financial operations revenue (e) Surplus/(deficit) from non-operating activities (f = e) Economic result for the year (g = c + f) Source: Data supplied by the Agency. 
C 311/32 ET Euroopa Liidu Teataja Tabel 3 Euroopa Ravimiamet (London) Đ 2007. ja 2006. eelarveaasta majandustulemuste aruanne 5.12.2008 Tegevustulud Tasud ja muud tulud henduse toetused Tegevuskulud Personalikulud Muud halduskulud Tegevuskulud Finantstehingute tulu (e) Kokku (a) Kokku (b) Phitegevuse lejk/(puudujk) (c = a Đ b) Phitegevuse vline lejk/(puudujk) (f = e) Eelarveaasta majandustulemus (g = c + f) 2007 120 305 41 144 161 449 50 165 33 513 67 402 151 080 10 369 Đ 1 188 Đ 1 188 9 181 (1 000 eurot) 2006 119 039 31 503 150 542 45 150 26 607 63 437 135 194 15 348 1 433 1 433 16 781 (1 000 eurot) 2006 14 889 6 695 26 045 37 508 85 138 2 699 38 550 41 249 43 889 27 109 16 781 43 889 Allikas: ameti edastatud andmed.
Table 4 European Medicines Agency (London) Ń Balance sheet at 31 December 2007 and 2006 2007 17 973 12 673 32 036 34 318 97 000 2 909 41 021 43 930 53 070 43 889 9 181 53 070 Non-current assets Intangible fixed assets Tangible fixed assets Current assets Short-term receivables Cash and cash equivalents Current liabilities Provisions for risks and charges Accounts payable Reserves Accumulated surplus/deficit Economic result for the year Total assets Total liabilities Net assets Net capital (1 000 euro) 2006 14 889 6 695 26 045 37 508 85 138 2 699 38 550 41 249 43 889 27 109 16 781 43 889 Source: Data supplied by the Agency. 
Tabel 4 Euroopa Ravimiamet (London) Đ bilanss seisuga 31. detsember 2007 ja 2006 2007 17 973 12 673 32 036 34 318 97 000 2 909 41 021 43 930 53 070 43 889 9 181 53 070 Mittelikviidsed varad Immateriaalne phivara Materiaalne phivara Kibevara Lhiajalised nuded Sularaha ja sularaha ekvivalendid Lhiajalised kohustused Riski-ja kulueraldised Tasumata arved Reserv Kogunenud lejk/puudujk Eelarveaasta majandustulemus Varad kokku Kohustused kokku Netovara Netokapital Allikas: ameti edastatud andmed.
5.12.2008 EN Official Journal of the European Union C 311/33 THE AGENCYŐS REPLIES 7. 
5.12.2008 ET Euroopa Liidu Teataja C 311/33 AMETI VASTUSED 7.
The Agency takes note of the CourtŐs observations. 
Amet arvestab kontrollikoja thelepanekuid.
Reference is made to the particular difficulties in complying fully with the annuality principle when it comes to the implementation of multi-annual and multinational Telematics programmes, and also, to strictly observe the requirements of sound financial management. 
Viidatud on teatud raskustele aastasuse phimtte tieliku jrgmisega mitmeaastastes ja rahvusvahelistes telemaatikaprogrammides ning usaldusvrse finantshalduse nuete tpse titmisega.
The Agency commits itself to make every effort to reduce the level of carry-overs and to consider the proposal of applying differentiated appropriations. 
Amet kohustub andma endast parima, et vhendada lekandeid ja arvestada ettepanekut kasutada liigendatud assigneeringuid.
The Agency has established a formula for the objective evaluation of price as an award criteria, with effect from 17 March 2008. 
Amet on kehtestanud hinna kui lepingu slmimise kriteeriumi objektiivseks hindamiseks eeskirja, mis justub 17. mrtsil 2008.
In the case of the joint public procurement procedure with five other agencies, the original estimate had to be revalued due to the technological advances that occurred between the definition of the services to be provided and the effective launch of the procurement procedure. 
Riigihankemenetluse puhul, mis korraldati hiselt koos viie muu asutusega, tuli esialgne kalkulatsioon uuesti le vaadata, et letada tehnoloogiliste edusammude tttu tekkinud mittevastavus pakutavate teenuste mratluse ja hankemenetluse thusa kivitamise vahel.
The Agency commits itself to make every effort to increase the quality of its public procurement procedures. 
Amet kohustub andma endast parima, et parandada oma riigihankemenetluste kvaliteeti.
The Agency notes that the Court welcomes the progress the Agency has made. 
Amet vtab teadmiseks, et kontrollikoda tervitab ameti tehtud edusamme.
At its meeting of 12 June 2008 the Management Board endorsed the proposal to implement a pilot phase in order to introduce a new remuneration system for (co)rapporteurs after the pilot phase by the end of 2009. 
Oma 2008. aasta 12. juuni koosolekul kiitis haldusnukogu heaks ettepaneku rakendada (kaas)ettekandjate uue tasustamisssteemi katseetappi. Knealune ssteem on kavas vtta kasutusele prast katseetapi lppu, s.o 2009. aasta lpuks.
C 332/30 EN Official Journal of the European Union REPORT on the annual accounts of the European Maritime Safety Agency for the financial year 2004 together with the AgencyŐs replies 28.12.2005 (2005/C 332/05) CONTENTS INTRODUCTION ........................................................... 
C 332/30 ET Euroopa Liidu Teataja ARUANNE Euroopa Meresiduohutuse Ameti 2004. eelarveaasta raamatupidamise aastaaruande kohta koos ameti vastustega 28.12.2005 (2005/C 332/05) SISUKORD SISSEJUHATUS .............................................................
OBSERVATIONS............................................................ 
3Đ6 31 THELEPANEKUD ..........................................................
7-9 31 Tables1to4 .......................................................................... 
7Đ9 31 Tabelid1Đ4 ...........................................................................
32 TheAgencyŐsreplies................................................................... 36 Paragraph Page 1-2 31 3-6 31 
32 Ametivastused .......................................................................
28.12.2005 EN Official Journal of the European Union C 332/31 INTRODUCTION 1. 
28.12.2005 ET Euroopa Liidu Teataja C 332/31 SISSEJUHATUS 1.
The European Maritime Safety Agency (hereinafter called the Agency) was set up by Regulation (EC) No 1406/2002 of the European Parliament and of the Council of 27 June 2002 (1). It began its operational activities in 2003. 
Euroopa Meresiduohutuse Amet (edaspidi ŇametÓ) loodi Euroopa Parlamendi ja nukogu 27. juuni 2002. aasta mrusega (E) nr 1406/2002.(1) Amet alustas oma phitegevust 2003. aastal.
The AgencyŐs tasks are to ensure a high level of maritime safety and prevention of pollution by ships, to provide the Commission and the Member States with technical assistance, to monitor the implementation of Community legislation and to evaluate its effectiveness. 
Ameti lesanneteks on meresiduohutuse krge taseme tagamine ja laevade phjustatud merereostuse vltimine, komisjonile ja liikmesriikidele tehnilise abi andmine, henduse igusaktide rakendamise jlgimine ja selle mjususe hindamine.
Table 1 summarises the AgencyŐs competences and activities on the basis of information it has supplied. 
Tabelis 1 tehakse ameti poolt esitatud teabe phjal kokkuvte selle pdevuse ja tegevuse kohta.
The AgencyŐs accounts for the financial year ended 31 December 2004 (3) were drawn up by its Executive Director, pursuant to Article 18 of Regulation (EC) No 1406/2002, and sent to the Court, which is required to give its opinion on their reliability and on the legality and regularity of the underlying transactions. 
Vastavalt mruse (E) nr 1406/2002 artiklile 18 koostas ameti tegevdirektor ameti raamatupidamisaruande 31. detsembril 2004. aastal lppenud eelarveaasta kohta (3) ja see saadeti kontrollikojale, mis peab andma arvamuse raamatupidamisaruannete usaldusvrsuse ja nende aluseks olevate tehingute seaduslikkuse ja korrektsuse kohta.
The Court has obtained a reasonable basis for the opinion expressed below. 
Audit andis kontrollikojale piisava aluse alljrgneva jreldusotsuse esitamiseks.
The observations which follow do not call the CourtŐs opinion into question. 
Jrgnevad thelepanekud ei sea kontrollikoja jreldusotsust kahtluse alla.
According to Article 31 of the AgencyŐs financial regulation, a distinction has to be made in the AgencyŐs budget between commitment appropriations and payment appropriations. 
Vastavalt ameti finantsmruse artiklile 31 tuleb ameti eelarves eristada kulukohustuste assigneeringud ja maksete assigneeringud.
This distinction between types of appropriations is not in evidence in the AgencyŐs budget for the financial year 2004. 
Ameti 2004. eelarveaasta eelarves puuduvad tendid sellise assigneeringuliikide eristamise kohta.
During the year in question, the Agency nevertheless managed part of its operating appropriations according to the rules applicable to differentiated appropriations. 
Amet haldas vastaval aastal osa oma tegevusassigneeringutest siiski koosklas liigendatud assigneeringute suhtes kehtivate eeskirjadega.
However, the accounts relating to the AgencyŐs implementation of its budget are not suited to presenting differentiated appropriations. 
Ameti eelarve titmisega seotud raamatupidamisaruandeid ei ole liigendatud assigneeringute esitamiseks aga kohandatud.
The Agency must adapt its budget and the presentation of its accounts to the kind of appropriations it is managing. 
Amet peab oma eelarvet ja oma raamatupidamisaruandlust kohandama vastavalt ameti poolt hallatavate assigneeringute laadile.
The appropriations carried over from the previous financial year which were not used by the end of the year were not cancelled. 
Eelmisest eelarveaastast le kantud assigneeringuid, mida aasta lpuks ra ei kasutatud, ei thistatud.
Moreover, an analysis of the implementation of the budget shows a low level of execution of payments (4), and a substantial volume of carry-overs of appropriations to the following year (5). Such practices do not comply with the budgetary principles of accuracy and annuality (6). 
Lisaks nitab eelarve titmise anals maksete teostamise madalat taset (4) ja mrkimisvrses ulatuses assigneeringute lekandeid jrgmisesse aasta-sse.(5) Selline tegevus ei jrgi eelarve igsuse ja aastasuse phimtteid.
9. 
(6) 9.
The share of carry-overs of appropriations that is to be regarded as expenditure for the financial year is evaluated on the basis of declarations made by the authorising officers by delegation. 
Seda osa assigneeringute lekannetest, mida tuleb ksitleda eelarveaasta kuludena, on hinnatud eelarvevahendite volitatud ksutaja esitatud deklaratsioonide phjal.
These declarations have to be drawn up in such a way as to enable the accounting officer to correctly appraise the AgencyŐs actual expenditure, which has not often been the case. 
Deklaratsioonid tuleb koostada viisil, mis vimaldab peaarvepidajal korrektselt hinnata ameti tegelikke kulusid. Sageli ei ole see aga nii olnud.
Furthermore, the files concerning commitments and payments are frequently incomplete and operations carried out on the basis of provisional commitments cannot be properly traced. 
Lisaks on kulukohustusi ja makseid ksitlevad toimikud tihti puudulikud ja esialgsete kulukohustuste phjal teostatud toiminguid ei saa nuetekohaselt jlgida.
The internal control system needs to be strengthened in order to remedy its shortcomings. 
Sisekontrollissteemi tuleb tugevdada, et krvaldada selle puudused.
(3) These accounts were drawn up on 15 June 2005 and received by the For the Court of Auditors Hubert WEBER President (4) Overall,therateofpaymentforcommitmentsfortheyearis62%;for operating expenditure (Title III), this rate falls to 17 %. 
(3) Antud raamatupidamisaruanne koostati 15. juunil 2005. aastal ja Kontrollikoja nimel president Hubert WEBER (4) ldiselt on aasta kulukohustuste maksemr 62 %; tegevuskulude (III. jaotis) osas langeb antud mr 17 %-ni.
(5) Overall, the rate of carry-over is 39 %; for operating expenditure (Title III), this rate is 85 %. 
(5) ldiselt on lekannete mr 39 %; tegevuskulude (III. jaotis) osas on antud mr 85 %.
(6) Articles 9 and 10 of the AgencyŐs financial regulation. Court on 22 July 2005. 
(6) Ameti finantsmruse artiklid 9 ja 10. kontrollikoda sai selle 22. juulil 2005. aastal.
C 332/32 EN Official Journal of the European Union 28.12.2005 Source: Data sent by the Agency. Areas of Community competence deriving from the Treaty Competence of the Agency as defined in Regulation (EC) No 1406/2002 of the European Parliament and of the Council of 27 June 2002 as amended by Regulation (EC) No 1644/2003 of 22 July 2003 and No 724/2004 of 31 March 2004 Governance 1. 
C 332/32 ET Euroopa Liidu Teataja 28.12.2005 Asutamislepingust tulenevad henduse pdevusvaldkonnad Euroopa Parlamendi ja nukogu 27. juuni 2002. aasta mruses (E) nr 1406/2002, mida muudeti 22. juuli 2003. aasta mrusega (E) nr 1644/2003 ja 31. mrtsi 2004. aasta mrusega (E) nr 724/2004, mratletud ameti pdevus Juhtimine 1.
Ń to promote cooperation between riparian States in the shipping areas concerned; 2. Executive Director Appointed by the Administrative Total staff numbers: 43 (15) assigned to the following duties: operational tasks: 27 (7) administrative tasks: 13 (4) mixed tasks: 3 (4) to monitor the overall functioning of the Community port State control regime, which may include visits to the Member States; One representative per Member State, four representatives of the Commission, four representatives, without the right to vote, from the professional sectors concerned. Total staff at 31 December 2004: Inspections: 12 Investigations: 5 Seminars: 10 to provide the Commission with technical assistance for the port State control of ships: Tasks No of posts occupied: 34 (8) + 9 (7) other posts to develop and operate any information system necessary; Board on a proposal from the Commission. 
Personal kokku 2004. aasta 31. detsembri seisuga: Ń kontrollida asjaomaste hen-Ń duse igusaktide rakendamist antud valdkonnas ning hinnata kehtivate meetmete thusust; Ń teha liikmesriikidega koostd tehniliste lahenduste vljattamise osas ja anda tehnilist abi henduse igusaktide rakendamiseks; Vtta vastu eelarve ja tprog-ramm. 34 (8) tidetud tkohta; + 9 (7) muud tkohta Ń kehtestada tegevusmeetodeid reostusega vitlemiseks Ń Euroopa vetes. Ń arendada ja hallata vajalikku teabessteemi; Nimetatakse haldusnukogu poolt komisjoni ettepanekul. (lepingulised abittajad, lhetuses viibivad riiklikud eksperdid, kohalik personal, tjudu vahendava asutuse kaudu saadud ttajad) edendada asjaomastes meresidupiirkondades kaldariikide koostd; Uurida liikmesriikide abitaotlusi.
Ń to facilitate cooperation between the Member States and the Commission in the development of a common methodology for investigating maritime accidents; 3. 
2. Tegevdirektor soodustada liikmesriikide ja komisjoni koostd merennetuste uurimise hise metoodika vljattamisel; 3.
External audit European Court of Auditors. 4. Discharge Authority Ń to provide the Commission and the Member States with reliable information on maritime safety and on pollution by ships; Parliament on a recommendation from the Council. 
Vlisaudit Kontrollikoda Personali suurus kokku: 43 (15) mis jaguneb vastavalt tlesanne-Ń anda komisjonile ja liikmesriikidele usaldusvrset teavet meresidu turvalisuse ja laevade phjustatud merereostuse kohta; 4.
Ń to assist the Commission and the Member States in the identification and pursuit of ships making unlawful discharges; Ń to monitor the classification societies recognised by the EU and to issue the corresponding reports to the Commission; Ń to assist the Commission with the input for and implementation of tasks relating to the Directive on marine equipment; Ń to provide the Commission with data on the introduction of the Directive on ship waste reception facilities in European ports. 
Eelarve titmist kinnitav asutus tele: operatiivlesanded: 27 (7) halduslesanded: 13 (4) segalesanded: 3 (4) Ń abistada komisjoni ja liikmesriike igusvastaselt heiteid vette laskvate laevade tuvastamisel ja jlitamisel; Ń jlgida ELis tunnustatud klassifikatsioonihinguid ja esitada komisjonile vastavaid aruandeid; Ń abistada komisjoni laevavarustuse direktiiviga seotud teabe ja lesannete osas; Ń anda komisjonile teavet direktiivi kehtestamise kohta, mis ksitleb jtmete vastuvtmise vahendeid Euroopa sadamates.
Table 1 European Maritime Safety Agency (temporary headquarters in Brussels, planned relocation to Lisbon) to examine requests from Member States for assistance. (auxiliary contracts, seconded national experts, local staff, employment-agency staff) 
Tabel 1 Euroopa Meresiduohutuse Amet (ajutine peakorter Brsselis, kavas le viia Lissaboni) Parlament nukogu soovitusel
28.12.2005 EN Official Journal of the European Union C 332/33 Origin of revenue Revenue entered in the final budget for the financial year Revenue collected Allocation of expenditure Outstand- Community subsidies 13 340 12 800 Title I Personnel 8 170 3 736 3 594 143 4 434 66 13 53 8 236 3 802 3 607 143 4 487 Other revenue 5 Title III Operating activities 3 540 2 448 437 (1) 1 092 155 5 (2) 2 603 442 1 242 Total 13 340 12 805 Total 13 340 7 503 4 666 2 901 5 837 536 285 251 13 876 8 039 4 951 2 901 6 089 Revenue Expenditure Title II Administration 1 630 1 319 635 684 2 074 311 315 267 48 1 945 150 3 695 1 634 902 684 2 074 359 mitted over commit- ments celled priations mitted over Table 2 European Maritime Safety Agency Ń Budgetary implementation for the financial year 2004 Final budget appropriations Appropriations carried over from the previous financial year Available appropriations (2004 budget and financial year 2003) entered com-paid carried cancelled ing paid can-Appro- com-paid carried cancelled (1) EMSAŐs operating appropriations are managed as differentiated appropriations. 
28.12.2005 ET Euroopa Liidu Teataja C 332/33 Tulude pritolu Laekunud tulud Kulude jaotamine kirjendatud makstud lekantud thistatud Titmata kulukohu- stused makstud tud ringud henduse toetused 13 340 12 800 I jaotis Personal 8 170 3 736 3 594 143 4 434 66 13 53 8236 3 802 3 607 143 4 487 Muud tulud 5 III jaotis Phitegevus 3 540 2 448 437 (1) 1 092 155 5 (2) 2 603 442 1 242 Kokku 13 340 12 805 Kokku 13 340 7 503 4 666 2 901 5 837 536 285 251 13 876 8 039 4 951 2 901 6 089 Tulud Kulud Eelarveaasta lplikusse eelarvesse kantud tulud (2004. aasta eelarve ja 2003. eelarveaasta) II jaotis Haldustegevus 1 630 1 319 635 684 2 074 311 315 267 48 1945 150 3 695 1 634 902 684 2 074 359 vetud thista-assignee- vetud makstud lekantud thistatud Tabel 2 Euroopa Meresiduohutuse Amet Ń eelarve titmine 2004. eelarveaastal Assigneeringud lplikus eelarves Eelmisest eelarveaastast le kantud assigneeringud Olemasolevad assigneeringud (1) Ametitegevusassigneeringuidhallatakseniinaguliigendatudassigneeringuid.Eelarveaastamakseteassigneeringuidkasutati64419euroulatuseseelmiseeelarveaastaliigendatudassigneeringutegaseotudtitmatakulukohustustemaksmiseks.
(2) All the commitment appropriations carried over were paid using the appropriations for the financial year, except for a payment of 4 953 euro. 
(2) Kik lekantud kulukohustuste assigneeringud, vlja arvatud ks 4 953 euro suurune makse, maksti vlja eelarveaasta assigneeringutest.
NB: Variations in totals are due to the effects of rounding. 
NB: Kogusummades vib esineda mardamisest tulenevaid erinevusi.
Source: Agency data Ń This table summarises the data supplied by the Agency in its annual accounts. 
Allikas: Ameti andmed. Tabelis tehakse kokkuvte ameti poolt aastaaruannetes esitatud andmetest.
(1 000 euro) 
(1 000 eurot)
28.12.2005 EN Official Journal of the European Union C 332/35 Table 4 European Maritime Safety Agency Ń Balance sheet at 31 December 2004 and 31 December 2003 Assets 2004 30 27 193 Đ 44 Subtotal 206 2003 11 0 0 Đ3 8 Liabilities 2004 2 750 2 750 5 488 5 488 1 198 413 249 1 860 10 098 (1 000 euro) 2003 (1) 407 407 1 198 1 198 137 29 167 1 772 Fixed assets Own capital Computer software Equipment and machinery Computer equipment Depreciation Current assets Sundry accounts receivable Recoverable VAT Advances to staff Advances to Community bodies Advances to suppliers Advances to Social Security (ONSS) Cash accounts Bank accounts 38 2 2 0 19 17 1 1 56 0 22 0 138 20 9 754 1 744 9 754 1 744 10 098 1 772 Outturn carried over Long-term debt Budgetary balance to be repaid (2004) Current liabilities Budgetary balance to be repaid (2003) Invoices to be received Sundry accounts payable Subtotal Subtotal Subtotal Total Subtotal Subtotal Total (1) The data for the financial year 2003 have been restated in order to comply with the principle of accruals-based accounting. 
Đ 8.
NB: Variations in totals are due to the effects of rounding. 
NB: Kogusummades vib esineda mardamisest tulenevaid erinevusi Allikas: Ameti andmed.
Source: Agency data Ń This table summarises the data supplied by the Agency in its annual accounts. 
Tabelis tehakse kokkuvte ameti poolt aastaaruannetes esitatud andmetest.
C 332/36 EN Official Journal of the European Union 28.12.2005 THE AGENCYŐS REPLIES 7. 
C 332/36 ET Euroopa Liidu Teataja 28.12.2005 AMETI VASTUSED 7.
The Agency managed part of its operating appropriations according to the rules applicable to differentiated appropriations. 
Amet on hallanud thusalt osa oma tegevusassigneeringutest vastavalt liigendatud assigneeringute suhtes kehtivate eeskirjadega.
Due to a lack of operational managerial staff, it was only possible to launch the calls for tenders in the autumn, which explains the low rate of payment observed and, consequently, the high rate of carry-overs. 
Halduspersonali vhesuse tttu oli vimalik hankekonkursi kuulutusi vlja anda ksnes sgisel, see selgitab theldatud madala maksete mra ja siit johtuvalt krge lekandmiste mra.
From the financial year 2005 the carry-overs to be taken into account will be examined on the basis of invoices and not on the basis of declarations made by the authorising officers. 
Alates 2005. aasta eelarveaastast arvestatakse lekandmisi arvete ja mitte eelarvevahendite ksutajate aruannete phjal.
The Agency is in the process of strengthening its internal control system in order to ensure better traceability of its operations, in particular by standardising book-keeping procedures. 
Tehingute parema jlgitavuse tagamiseks tugevdab amet oma sisekontrolli ssteemi, eelkige standardiseeritakse raamatupidamise protseduure.
TheEuropeanMaritimeSafetyAgency(hereinafter"theAgency"),whichis located in Lisbon, was set up by Regulation (EC) No 1406/2002 of the European Parliament and of the Council1. 
LissabonisasuvEuroopaMeresõiduohutuseAmet(edaspidi„amet”)loodi Euroopa Parlamendi ja nõukogu määrusega (EÜ) nr 1406/20021.
The Agency's tasks are to ensure a high level of maritime safety and to prevent pollution by ships, provide the Commission and the Member States with technical assistance, and monitor the implementation of Union legislation, as well as to evaluate its effectiveness2. 
Ameti ülesanneteks on meresõiduohutuse kõrge taseme tagamine ja laevade põhjustatud merereostuse vältimine, komisjonile ja liikmesriikidele tehnilise abi andmine, liidu õigusaktide rakendamise jälgimine, nagu ka nende mõjususe hindamine2.
TheauditapproachtakenbytheCourtcomprisesanalyticalaudit procedures, direct testing of transactions and an assessment of key controls of the Agency’s supervisory and control systems. 
Kontrollikojaauditilähenemisviiskoosnebanalüütilistest auditiprotseduuridest, tehingute otsesest kontrollimisest ning ameti järelevalve-ja kontrollisüsteemide peamiste kontrollimehhanismide hindamisest.