natgillin/translations-raw huggingface dataset:
The Commission completed the final evaluation of the Joint Undertaking’s FP7 activities and the interim evaluation of its Horizon 2020 activities in June 2017, which was followed by respective action plans prepared by the Joint Undertaking to address the recommendations raised in the evaluations. On this occasion, we include a section related to the Joint Undertaking’s Action Plans in response to the evaluations, which is intended only for information purposes and does not form part of our audit opinion or observations. 
phjal koostas hisettevte tegevuskavad hindamistes esitatud soovituste titmiseks. Sellest tulenevalt sisaldab kesolev aruanne hisettevtte poolt soovituste titmiseks koostatud tegevuskavu ksitlevat osa, mis on meldud ksnes teavitamiseks ning mis ei moodusta osa kontrollikoja auditiarvamusest ega thelepanekutest.
7 OPINION 12. 
ARVAMUS 12.
We have audited: (a) the accounts of the Joint Undertaking which comprise the financial statements11 and the reports on the implementation of the budget12 for the financial year ended 31 December 2017, and (b) the legality and regularity of the transactions underlying those accounts, as required by Article 287 of the Treaty on the Functioning of the European Union (TFEU). 
Kontrollikoda auditeeris: a) hisettevtte raamatupidamise aastaaruannet, mis koosneb finantsaruannetest11 ja eelarve titmise aruannetest12 31. detsembril 2017. aastal lppenud eelarveaasta kohta, b) raamatupidamise aastaaruande aluseks olevate tehingute seaduslikkust ja korrektsust vastavalt Euroopa Liidu toimimise lepingu artiklis 287 stestatud nuetele.
Opinion on the legality and regularity of revenue underlying the accounts 14. 
Arvamus raamatupidamise aastaaruande aluseks olevate tulude seaduslikkuse ja korrektsuse kohta 14.
Opinion on the legality and regularity of payments underlying the accounts 15. 
Arvamus raamatupidamise aastaaruande aluseks olevate maksete seaduslikkuse ja korrektsuse kohta 15.
Responsibilities of management and those in charge of governance 16. 
Juhtkonna ja organisatsiooni jrelevalve eest vastutavate isikute kohustused 16.
Auditor's responsibilities for the audit of the accounts and underlying transactions 19. 
Audiitori kohustused raamatupidamise aastaaruande ja selle aluseks olevate tehingute auditeerimisel 19.
Reasonable assurance is a high level of assurance, but is not a guarantee that an audit will always detect a material misstatement or 8 CH4101360EN04-18PP-CH115-18APCFIN-RAS-2017_CLEAN_SKY-OR.docx 2.10.2018 
Need vivad tuleneda pettusest vi veast ja neid peetakse oluliseks siis, kui vib phjendatult 7 CH4101360ET04-18PP-CH115-18APCFIN-RAS-2017_CLEAN_SKY-TR.docx 2.10.2018
These can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these accounts. 
eeldada, et need vivad ksikult vi koos mjutada majandusotsuseid, mida kasutajad raamatupidamise aastaaruande alusel teevad.
In preparing this report and Opinion, we considered the audit work of the independent external auditor performed on the Joint Undertaking’s accounts as stipulated in Article 208(4) of the EU Financial Regulation13. 
Kesoleva aruande ja kinnitava avalduse koostamisel vttis kontrollikoda arvesse sltumatu vlisaudiitori audititd, mis hlmas hisettevtte raamatupidamise aastaaruande kontrollimist vastavalt ELi finantsmruse artikli 208 likes 413 stestatud nuetele.
BUDGETARY AND FINANCIAL MANAGEMENT Implementation of the 2017 budget 25. 
EELARVE HALDAMINE JA FINANTSJUHTIMINE 2017. aasta eelarve titmine 25.
The final 2017 budget available for the Clean Sky 1 and Clean Sky 2 programme implementation included commitment appropriations of 313,4 million euro and payment appropriations of 243,5 million euro. 
Programmide Clean Sky 1 ja Clean Sky 2 elluviimiseks ette nhtud 2017. aasta lplik eelarve sisaldas 313,4 miljoni euro suuruses summas kulukohustuste assigneeringuid ja 243,5 miljoni euro suuruses summas maksete assigneeringuid.
The implementation rates for commitment and payment appropriations were high with 99,6 % and 98,5 %, respectively. 
Kulukohustuste ja maksete assigneeringute kasutusmrad olid krged Đ vastavalt 99,6% ja 98,5%.
Multiannual budget implementation under FP7 27. Out of the 800 million euro of FP7 funds allocated to the Clean Sky Joint Undertaking for the implementation of Clean Sky 1, by the end of 2017, the EU had contributed in cash a total amount of 800 million euro. 
Mitmeaastane eelarve titmine seitsmenda raamprogrammi raames 27. hisettevttele Clean Sky seitsmenda raamprogrammi raames programmi Clean Sky 1 elluviimiseks eraldatud 800 miljonist eurost oli EL 2017. aasta lpuks teinud rahalisi sissemakseid kogusummas 800 miljonit eurot.
Private members were committed to contribute at least 600 million euro to the Joint Undertaking’s Clean Sky 1 activities. 
Eraliikmetel oli kohustus toetada hisettevtte Clean Sky 1 tegevust vhemalt 600 miljoni euroga.
The Clean Sky 1 programme was closed in 2017 and at year-end the Governing Board had validated in-kind contributions from private members of 594,1 million euro. 
Programm Clean Sky 1 suleti 2017. aastal ja aasta lpuks oli juhatus kinnitanud eraliikmete mitterahalisi sissemakseid summas 594,1 miljonit eurot.
In addition, the private members made cash contributions to the Joint Undertaking’s administrative costs of 14,9 million euro. 
Lisaks oli eraliikmete rahaline osalus hisettevtte halduskuludes 14,9 miljonit eurot.
Consequently, at the end of 2017, the total contribution of the private members to the Clean Sky 1 programme amounted to 609 million euro, compared to the EU cumulative cash contribution of 800 million euro. 
Sellest tulenevalt oli 2017. aasta lpus eraliikmete osalus programmis Clean Sky 1 kokku 609 miljonit eurot ning ELi rahalise osaluse kumulatiivne summa 800 miljonit eurot.
Out of the total operational and administrative budget of 817,2 million euro for Clean Sky 1 activities14, by the end of 2017, the Clean Sky 1 Joint Undertaking had made commitments of 815,2 million euro and payments of 815,1 million euro (99,7 % of the available budget). 
Programmi Clean Sky tegevus-ja halduseelarvest (kokku 817,2 miljonit eurot)14 oli hisettevte Clean Sky 1 vtnud 2017. aasta lpu seisuga kulukohustusi summas 815,2 miljonit eurot ja teinud makseid summas 815,1 miljonit eurot (99,7% olemasolevast eelarvest).
Out of the maximum of 1 755 million euro of Horizon 2020 funds allocated to the Clean Sky Joint Undertaking for the implementation of the Clean Sky 2 programme, by the end of 2017, the EU had contributed in cash a total amount of 484,8 million euro. 
Mitmeaastane eelarve titmine programmi ăHorisont 2020Ň raames 31. hisettevttele Clean Sky seitsmenda raamprogrammi raames programmi Clean Sky 2 elluviimiseks eraldatud 1,755 miljardist eurost oli EL 2017. aasta lpuks vlja maksnud kokku 484,8 miljonit eurot.
The private members are not obliged to make a minimum amount of in-kind and cash contributions to the Joint Undertaking’s Clean Sky 2 activities. 
Eraliikmete jaoks ei ole hisettevtte Clean Sky 2 tegevuseks eraldatava rahalise ja mitterahalise osaluse minimaalset summat mratud.
In addition, private members made cash contributions to the administrative cost of the Joint Undertaking of 9,5 million euro. 
Lisaks eraldasid eraliikmed hisettevtte halduskuludeks 9,5 miljonit eurot.
Out of the at least 965,25 million euro of private members’ contributions to be made to additional activities outside the work programme of the Joint Undertaking, by the end of 2017, the private members had already reported 594 million euro out of which 423 million euro had been certified. 
Minimaalsest summast, mis tuleb eraliikmetel vljaspool hisettevtte tkava tehtava tiendava tegevuse jaoks eraldada (965,25 miljonit eurot), olid eraliikmed 2017. aasta lpuks juba teatanud 594 miljonist eurost, millest 423 miljonit eurot oli tendatud.
As we have no right to audit members’ in-kind contributions to additional activities, we cannot provide an opinion on their nature, quality and quantity (see also paragraph 39). 
Kuna kontrollikojal ei ole igust auditeerida liikmete poolt tiendavaks tegevuseks eraldatud mitterahalist osalust, ei saa ta esitada arvamust sellise osaluse olemuse, kvaliteedi vi kvantiteedi kohta (vt ka punkt 39).
Consequently, by the end of 2017, the total contributions of the industry members amounted to 477 million euro (of which 89 % are contributions to additional activities), compared to the EU cumulative cash contribution of 484,8 million euro. 
Sellest tulenevalt oli tstusharu esindavate liikmete osaluse kogusumma 2017. aasta lpu seisuga 477 miljonit eurot (millest 89% on osalus tiendavas tegevuses) ning ELi rahalise osaluse kumulatiivne summa 484,8 miljonit eurot.
Out of the maximum operational and administrative budget for Clean Sky 2 of 1 794 million euro15, by the end of 2017, the Joint Undertaking had made commitments of 1 009,6 million euro and payments of 493 million euro. 
35. hisettevtte Clean Sky 2 maksimaalsest tegevus-ja halduseelarvest (1,794 miljardit eurot)15 oli hisettevte 2017. aasta lpu seisuga vtnud kulukohustusi summas 1009,6 miljonit eurot ja teinud makseid summas 493 miljonit eurot.
The total is composed of the 1 755 million euro EU cash contribution funded by the Horizon 2020 programme and a 39 million euro cash contribution to administrative costs from private members. 
Kogusumma koosneb programmist ăHorisont 2020Ň rahastatud 1,755 miljardi euro suurusest ELi rahalisest osalusest ja 39 miljoni euro suurusest eraliikmete rahalisest osalusest halduskulude katteks. hisettevtte Clean Sky aasta tegevusaruanne, lk 103Đ104.
15 11 CH4101360EN04-18PP-CH115-18APCFIN-RAS-2017_CLEAN_SKY-OR.docx 2.10.2018 
10 15 16 CH4101360ET04-18PP-CH115-18APCFIN-RAS-2017_CLEAN_SKY-TR.docx 2.10.2018
Based on an assessment of the Joint Undertaking’s internal control system and substantive testing of revenue, payment, grant and procurement operations and a review of a sample of finalised ex-post audits including recoveries arising from the errors detected, the audit results provided us with reasonable assurance that the overall residual error rate for the Joint Undertaking is below materiality. 
Tuginedes hisettevtte sisekontrollissteemi hindamisele ning tulude, maksete, toetuste ja hangete substantiivsele testimisele ning avastatud vigadest tulenevaid tagasimaksenudeid sisaldavate jrelauditite valimi lbivaatamisele, andsid auditi tulemused kontrollikojale piisava kindluse selle kohta, et hisettevtte ldine allesjnud veamr on allpool olulisuse piirmra.
At the end of 2017, the Commission’s common Horizon 2020 grant management and monitoring tools had not finished the specific developments needed for the processing of the Joint Undertaking’s in-kind contributions. 
2017. aasta lpuks ei olnud komisjoni hised programmi ăHorisont 2020Ň toetuste haldus-ja seirevahendid sellisel mral vlja arendatud, et vimaldada hisettevttele eraldatud mitterahalise osaluse haldamist.
OTHER ISSUES Leverage of contributions from other members and risk of double funding 39. 
MUUD TEEMAD Muude liikmete osaluse suurendamine ja topeltrahastamise risk 39. ks hisettevtte phieesmrke on suurendada tstusharu esindavate liikmete osalust oma tegevuses17.
The minimum leverage factor for both, Clean Sky Joint Undertaking 2017 Annual Activity Report, pages 103-104. 
Seetttu ei ole vimalik arvutada phitegevusse paigutatud mitterahalise osaluse minimaalset vimendustegurit.
Recital 4 of Regulation (EU) No 558/2014 states that this partnership should be based on a balanced contribution from all partners. 12 16 17 CH4101360EN04-18PP-CH115-18APCFIN-RAS-2017_CLEAN_SKY-OR.docx 2.10.2018 
Kuna kontrollikojal ei ole igust auditeerida 11 17 18 19 Mruse (EL) nr 558/2014 phjenduse 4 kohaselt peaks see partnerlus phinema kigi partnerite tasakaalustatud osalusel.
As we have no right to audit in-kind contributions to additional activities we cannot provide an opinion on the nature, quality or reality of such contributions20. 
12 tiendavaks tegevuseks eraldatud mitterahalist osalust, ei saa ta esitada arvamust sellise osaluse olemuse, kvaliteedi vi tegelikkusele vastavuse kohta20.
INFORMATION ON THE COMMISSION’S EVALUATIONS 40. 
TEAVE KOMISJONI HINDAMISTE KOHTA 40.
The Commission’s Final Evaluation on Clean Sky Joint Undertaking operating under FP7 covered the period between 2008 and 201621, while the Interim Evaluation on Clean Sky 2 Joint Undertaking operating under H2020 covered the period from 2014 to 201622. 
Seitsmenda raamprogrammi raames tegutseva hisettevtte Clean Sky komisjonipoolne lpphindamine hlmas ajavahemikku 2008Đ201621, programmi ăHorisont 2020Ň raames tegutsenud hisettevtte Clean Sky 2 vahehindamine hlmas aga ajavahemikku 2014Đ 201622.
The evaluations were carried out with the assistance of independent experts as foreseen in the Clean Sky Council Regulations23, and covered the performance of the Joint Undertaking in terms of relevance, efficiency, effectiveness, coherence, and EU added value, with additional Total of minimum contribution of the industry and research members to the Joint Undertaking’s operational and additional activities (2 193,75 million euro) divided by the maximum EU cash contribution reserved for the industry and research members (1 755 million euro). 
Hindamised viidi lbi sltumatute ekspertide abiga, nagu on ette nhtud hisettevtet Clean Sky ksitlevates nukogu mrustes23, ning need hlmasid hisettevtte t asjakohasust, thusust, tulemuslikkust, sidusust ja ELi lisavrtust, prates tiendavalt thelepanu avatusele, lbipaistvusele ja teadustegevuse kvaliteedile.
The results of the evaluations were taken into account in the report that the Commission sent to the European Parliament and Council in October 201724. 
Hindamiste tulemusi veti arvesse aruandes, mille komisjon esitas Euroopa Parlamendile ja nukogule oktoobris 201724.
In response to the recommendations raised by the evaluators25, the Joint Undertaking prepared an Action Plan that was endorsed by the Joint Undertaking Governing Board in April 2018. 
Vastuseks hindajate esitatud soovitustele25 koostas hisettevte tegevuskava, mille hisettevtte juhatus vttis vastu aprillis 2018.
Interim Evaluation of the Joint Undertakings operating under Horizon 2020 {SWD(2017) 339 final}. 
Programmi ăHorisont 2020Ň alusel tegutsevate hisettevtete vahehindamine {SWD (2017) 339 final}.
Recommendations raised by the evaluators relate to the following areas: the appropriateness and optimisation of the EU Framework for Public-Private Partnerships in the field of aeronautics, including the Delegation Agreement with the Commission; the launch of less prescriptive topics in future calls for proposals; the need to stimulate subcontracting to enhance SMEs participation; the need to increase transparency and awareness on the Clean Sky Programme; the need to improve involvement of alternative research technologies within Clean Sky activities; to improve synergies with National research programmes, and to promote economic impact and academia participation. 
Hindajate esitatud soovitused puudutavad jrgmisi valdkondi: ELi lennundusalase avaliku ja erasektori partnerluse raamistiku (sh komisjoniga slmitava delegeerimislepingu) asjakohasus ja optimeerimine; vhemnormatiivsete teemade kaasamine tulevastes projektikonkurssides; allhangete stimuleerimine, et soodustada VKEde osalemist; programmi Clean Sky lbipaistvuse ja tuntuse suurendamine; alternatiivsete uurimistehnoloogiate suurem kaasamine Clean Sky tegevusse; snergia parandamine riiklike teadusprogrammidega; majandusliku mju ja 20 21 22 23 24 25 CH4101360ET04-18PP-CH115-18APCFIN-RAS-2017_CLEAN_SKY-TR.docx 2.10.2018 13 hisettevtte rakendatavaid meetmeid26, millest mne elluviimist on juba alustatud27; lejnud on plaanis ellu viia 2018. aastal vi jrgmisel programmit perioodil28.
Together with these recommendations, in 2017 the Commission’s Internal Audit Service carried out an audit of the performance framework of the Joint Undertaking, recommending that Clean Sky 2 completes its performance framework by defining criteria and related indicators, quantifying targets for the competitiveness/industrial objectives of the Joint Undertaking, and to develop an appropriate methodology for measuring progress achieved against objectives. 
Lisaks tegi komisjoni siseauditi talitus 2017. aastal auditi hisettevtte tulemusraamistiku kohta, mille phjal esitas hisettevttele Clean Sky jrgmised soovitused: lpule viia oma tulemusraamistiku koostamine, mratledes kriteeriumid ja nendega seotud nitajad, kvantifitseerida hisettevtte konkurentsivime/tstusalased eesmrgid, ning vlja ttada sobiv metoodika saavutatud tulemuste vrdlemiseks eesmrkidega.
Specific actions to be implemented during 2018 in response to the evaluator’s recommendations include: better coordination with National Research Programmes by improving the effectiveness of the States Representative Groups; to increase the visibility of the Joint Undertaking’s strategic vision by developing a plan for transversal workshops with other sectors on different technologies; a set of actions to address the recommendation of less prescriptive topics in the Clean Sky 2 activities; to promote the economic impact of the activities by performing an analysis of the project results and their planned exploitations; relaunch the Clean Sky Academy Group to increase academia participation. 
Hindaja soovituste alusel 2018. aastal vetavad konkreetsed meetmed on muu hulgas jrgmised: parandada koordineerimist riiklike teadusprogrammidega, thustades riikide esindajate rhmade td; suurendada hisettevtte strateegilise visiooni nhtavust, ttades vlja kava valdkonnalesteks seminarideks teiste sektoritega erinevate tehnoloogiate teemal; koostada meetmete kogum, et tita soovitus kaasata hisettevtte Clean Sky 2 tegevusse vhemnormatiivseid teemasid; suurendada tegevuse majanduslikku mju, analsides projektide tulemusi ja nende kavandatud rakendamist; taaskivitada Clean Sky akadeemilise rhma tegevus, et suurendada akadeemiliste ringkondade osalust.
Activities already include: the replacement of the Associated Members scheme under Clean Sky 1 with the Core Partners scheme in Clean Sky 2 in order to increase participation; the renewal of the Scientific Committee members bringing new competencies on emerging technologies agreed by the Governing Board on December 2017; an analysis to identify where the subcontracting mechanism could be implemented to increase SMEs participation and efficiency while respecting the legal framework and the principles of openness and transparency; a preliminary analysis as regards simplification and derogation measures on the Delegation Agreement with the Commission and Rules for Participation in view of the next programming period; a first analysis by the States Representative Group on future Research Framework funding for aeronautic activities carried out in December 2017; regular meetings with the other 24 25 26 27 14 CH4101360EN04-18PP-CH115-18APCFIN-RAS-2017_CLEAN_SKY-OR.docx 2.10.2018 
Juba alustatud meetmed on muu hulgas jrgmised: hisettevtte Clean Sky 1 toetajaliikmete ssteemi asendamine hisettevtte Clean Sky 2 tuumikpartnerite ssteemiga, et osalemist suurendada; teaduskomitee liikmete uuendamine, mille juhatus 2017. aasta detsembris heaks kiitis, et kaasata uut kompetentsi kujunemisjrgus tehnoloogiate alal; selle analsimine, kuidas oleks vimalik allhankemehhanismi kasutada, suurendamaks VKEde osalemist ja thusust, jrgides samas igusraamistikku ning avatuse ja lbipaistvuse phimtteid; esialgne anals komisjoniga slmitava delegeerimislepingu ning osalemiseeskirjade lihtsustamise ja erandmeetmete kohta jrgmisel programmit perioodil; riikide esindajate rhma 2017. aasta detsembris tehtud esimene anals tulevase teadusuuringute raamprogrammi lennundusvaldkonna rahastamise kohta; regulaarsed kohtumised teiste asjassepuutuvate hisettevtetega (SESAR, Shift2Rail, FCH2 ja ECSEL); aruanne programmi Clean Sky 1 kigist tehnoloogilistest saavutustest (esimese Euroopa lennundusuuringute partnerluse (2008Đ2017) tulemused). Jrgmise programmit perioodi tarbeks analsitavad meetmed puudutavad peamiselt hisettevtte igus-ja tegevusraamistikku, sealhulgas lihtsustamismeetmeid, ning hisettevtte hallatava teadustegevuse ulatust. 28 CH4101360ET04-18PP-CH115-18APCFIN-RAS-2017_CLEAN_SKY-TR.docx 2.10.2018
1 Annex Follow-up of previous years’ comments Court ́s comment Management of Horizon 2020 grants At the end of 2016 – the third year of Horizon 2020 implementation – the Joint Undertaking had only partially completed the integration of its control systems with the Commission’s common Horizon 2020 grant management and monitoring tools. 
1 Lisa Eelmiste aastate kommentaaride phjal vetud meetmed Kontrollikoja kommentaar Programmi ăHorisont 2020Ň toetuste haldamine Aastal 2016, st ăHorisont 2020Ň rakendamise kolmandal aastal, oli hisettevte vaid osaliselt viinud lpule oma kontrollissteemide integreerimise komisjoni histe ăHorisont 2020Ň toetuste haldus-ja seirevahenditega.
Monitoring and clearing of prefinancing At the end of 2016, the Joint Undertaking had not yet cleared any of the pre-financing payments (176 million euro) made to its industrial members for projects under Horizon 2020 grant agreements. 
Eelrahastamise jrelevalve ja tasaarvestamine 2016. aasta lpuks ei olnud hisettevte veel htegi ăHorisont 2020Ň toetuslepingutega elluviidavate projektidega seoses erasektori liikmetele tehtud eelrahastamise makset (kokku 176 miljonit eurot) tasaarvestanud.
Year 2016 2016 Status of corrective action (Completed / Ongoing / Outstanding / N/A) Completed Completed CH4101360EN04-18PP-CH115-18APCFIN-RAS-2017_CLEAN_SKY-OR.docx 2.10.2018 
Aasta 2016 2016 Parandusmeetmete vtmise seis (lpetatud / pooleli / alustamata /ei kohaldata) Lpetatud Lpetatud CH4101360ET04-18PP-CH115-18APCFIN-RAS-2017_CLEAN_SKY-TR.docx 2.10.2018
Clean Sky 2 Joint Undertaking THE JU’S REPLY The Joint Undertaking has taken note of the Court’s report. 
Clean Sky 2 Joint Undertaking HISETTEVÍTTE VASTUS hisettevte on kontrollikoja aruande teadmiseks vtnud.
CS 2 JU EN 
CS 2 JU
12, rue Alcide De Gasperi - L - 1615 Luxembourg T (+352) 4398 – 1 E eca-info@eca.europa.eu eca.europa.eu Report on the annual accounts of the Community Plant Variety Office for the financial year 2014 together with the Office’s reply 
Aruanne Ühenduse Sordiameti eelarveaasta 2014 raamatupidamise aastaaruande kohta koos ameti vastusega 12, rue Alcide De Gasperi - L - 1615 Luxembourg T (+352) 4398 –1 E eca-info@eca.europa.eu eca.europa.eu
The Community Plant Variety Office (hereinafter “the Office”, aka “CPVO”), which is located in Angers, was created by Council Regulation (EC) No 2100/941. 
Angers’is asuv Ühenduse Sordiamet (edaspidi „amet” või „CPVO”) asutati nõukogu määrusega (EÜ) nr 2100/941.
Its main task is to register and examine applications for the grant of Union industrial property rights for plant varieties and to ensure that the necessary technical examinations are carried out by the competent offices in the Member States2. 
Ameti peamine ülesanne on registreerida ja läbi vaadata taotlused taimesortidega seotud liidu tööstusomandi kaitse osas ning tagada vajalike registreerimiskatsete läbiviimine liikmesriikide pädevate asutuste poolt2.
The audit approach taken by the Court comprises analytical audit procedures, direct testing of transactions and an assessment of key controls of the Office’s supervisory and control systems. 
Kontrollikoja auditi lähenemisviis koosneb analüütilistest auditiprotseduuridest, tehingute otsesest testimisest ning ameti järelevalve-ja kontrollisüsteemide peamiste kontrollimehhanismide hindamisest.
This is supplemented by evidence provided by the work of other auditors (where relevant) and an analysis of management representations. 
Lisaks kasutatakse vajaduse korral teiste audiitorite tööst saadud auditi tõendusmaterjali ning analüüsitakse juhtkonna esitisi.