EN 11 12 2019 Official Journal of the European Union C 417/35 Ń Obtain an understanding of internal controls relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal controls Ń Evaluate the appropriateness of the accounting policies used and the reasonableness of accounting estimates and related disclosures made by management Ń Conclude on the appropriateness of managementŐs use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on an agencyŐs ability to continue as a going concern If we conclude that a material uncertainty exists, we are required to draw attention in our auditorŐs report to the related disclosures in the accounts or, if such disclosures are inadequate, to modify our opinion Our conclusions are based on the audit evidence obtained up to the date of our auditorŐs report However, future events or conditions may cause an entity to cease to continue as a going concern Ń Evaluate the overall presentation, structure and content of the accounts, including the disclosures, and whether the accounts represent the underlying transactions and events in a manner that achieves fair presentation Ń Obtain sufficient appropriate audit evidence regarding the financial information of the agencies to express an opinion on the accounts and transactions underlying them We are responsible for the direction, supervision and performance of the audit We remain solely responsible for our audit opinion Ń Considered the audit work of the independent external auditor performed on the agenciesŐ accounts as stipulated in Article 208(4) of the EU Financial Regulation (27), where applicable We communicate with the management regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal controls that we identify during our audit From the matters on which we communicated with the agencies, we determine those matters that were of most significance in the audit of the accounts of the current period and are therefore the key audit matters We describe these matters in our auditorŐs report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication (27) Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (OJ L 298, 26 10 2012, p 1) 
SK 11 12 2019 Úradný vestník Európskej únie C 417/35 — porozumieť vnútorným kontrolám, ktoré sú relevantné pre audit, s cieľom navrhnúť také audítorské postupy, ktoré zodpovedajú daným okolnostiam, nie však s cieľom vyjadriť stanovisko k účinnosti vnútorných kontrol, — posúdiť vhodnosť uplatnených účtovných metód a primeranosť účtovných odhadov a súvisiacich údajov zverejnených vedením, — vyjadriťzáverotom,čivedenievhodneuplatniloúčtovníctvozaloženénapredpokladenepretržitostičinnosti,anazáklade získaných audítorských dôkazov aj o tom, či existuje významná neistota v súvislosti s udalosťami a podmienkami, ktoré môžu vyvolať vážne pochybnosti o schopnosti agentúry naďalej nepretržite pokračovať v činnosti.