natgillin/translations-raw huggingface dataset:
For the application of Article 29 on quality assurance systems, Member States may decide that if individual auditors have a common quality assurance policy, only the requirements for audit firms need to be considered.
Za uporabo člena 29 o sistemih zagotavljanja kakovosti lahko države članice zahtevajo, da se v primeru, ko imajo posamezni revizorji skupno politiko zagotavljanja kakovosti, upoštevajo le zahteve za revizijska podjetja.
Member States may organise the system of quality assurance in such a manner that each individual auditor is to be subject to a quality assurance review at least every six years.
Države članice lahko organizirajo sistem zagotavljanja kakovosti na način, ki bo zahteval pregled zagotavljanja kakovosti vsakega revizorja vsaj vsakih 6 let.
In this respect, the funding for the quality assurance system should be free from undue influence.
Glede na to bi moralo biti financiranje sistema zagotavljanja kakovosti brez neprimernih vplivov.
The Commission should have the competence to adopt implementing measures in matters relevant to the organisation of quality assurance systems, and in respect of its funding, in cases where public confidence in the quality assurance system is seriously compromised.
Komisija bi morala biti pristojna za sprejem izvedbenih ukrepov v zvezi z organizacijo sistemov zagotavljanja kakovosti in v zvezi s financiranjem v primerih, ko je zaupanje javnosti v sistem zagotavljanja kakovosti močno omajano.
The public oversight systems of Member States should be encouraged to find a coordinated approach to the carrying-out of quality assurance reviews with a view to avoiding the imposition of unnecessary burdens on the parties concerned.
Sisteme javnega nadzora držav članic bi se moralo spodbujati, da poiščejo usklajen pristop za izvajanje pregledov zagotavljanja kakovosti, da se zadevne stranke izognejo naložitvi nepotrebnih obremenitev.
Investigations and appropriate penalties help to prevent and correct inadequate execution of a statutory audit.
Preiskave in ustrezne kazni prispevajo k preprečevanju in popravljanju neustreznega opravljanja obvezne revizije.
Statutory auditors and audit firms are responsible for carrying out their work with due care and thus should be liable for the financial damage caused by a lack of the care owed.
Zakoniti revizorji in revizijska podjetja so odgovorni, da svoje delo opravijo z vso potrebno skrbnostjo, in bi zato morali biti odgovorni za finančno škodo, nastalo zaradi pomanjkanja potrebne skrbnosti.
However, the auditors' and audit firms' ability to obtain professional indemnity insurance cover may be affected by whether they are subject to unlimited financial liability.
Vendar je lahko sposobnost revizorjev in revizijskih podjetij za pridobitev kritja poklicnega zavarovanja odvisna od tega, ali zanje velja neomejena finančna odgovornost.
For its part, the Commission intends examining these issues, taking into account the fact that liability regimes of the Member States may vary considerably.
Komisija namerava proučiti te zadeve ob upoštevanju dejstva, da so ureditve odgovornosti držav članic lahko bistveno različne.
Member States should organise an effective system of public oversight for statutory auditors and audit firms on the basis of home country control.
Države članice bi morale organizirati učinkovit sistem javnega nadzora za zakonite revizorje in revizijska podjetja na podlagi nadzora v matični državi.
The regulatory arrangements for public oversight should make possible effective cooperation at Community level in respect of the Member States' oversight activities.
Ureditve javnega nadzora bi morale omogočiti učinkovito sodelovanje na ravni Skupnosti v zvezi z nadzornim delovanjem držav članic.
The public oversight system should be governed by non-practitioners who are knowledgeable in the areas relevant to statutory audit.
Sistem javnega nadzora bi morale upravljati osebe, ki niso aktivni revizorji, vendar imajo potrebno znanje na področjih obvezne revizije.
These non-practitioners may be specialists who have never been linked with the audit profession or former practitioners who have left the profession.
Ti neaktivni revizorji so lahko strokovnjaki, ki niso bili nikoli povezani s samim poklicem revizorja, ali bivši revizorji, ki so ta poklic opustili.
Member States may, however, allow a minority of practitioners to be involved in the governance of the public oversight system.
Vendar pa lahko države članice dovolijo manjšemu številu aktivnih revizorjev, da sodelujejo pri upravljanju sistema javnega nadzora.
Competent authorities of Member States should cooperate with each other whenever necessary for the purpose of carrying out their oversight duties on statutory auditors or audit firms approved by them.
Pristojni organi držav članic bi morali medsebojno sodelovati, kadar je to potrebno za izvajanje nadzora nad zakonitimi revizorji ali revizijskimi podjetji, katerim so podelili dovoljenja.
Such cooperation can make an important contribution to ensuring consistently high quality in the statutory audit in the Community.
Tako sodelovanje lahko pomembno prispeva k zagotavljanju stalne visoke kakovosti obveznih revizij v Skupnosti.
Since it is necessary to ensure effective cooperation and coordination at European level among competent authorities designated by Member States, the designation of one entity, responsible for ensuring cooperation, should be without prejudice to the ability of each single authority to cooperate directly with the other competent authorities of the Member States.
Ker je pomembno zagotoviti učinkovito sodelovanje in usklajenost na evropski ravni med pristojnimi organi, imenovanimi s strani držav članic, imenovanje enega samega subjekta, odgovornega za zagotavljanje sodelovanja, ne sme vplivati na možnost vsakega posameznega organa, da neposredno sodeluje z drugimi pristojnimi organi držav članic.
In order to ensure compliance with Article 32(3) on principles of public oversight, a non-practitioner is deemed to be knowledgeable in the areas relevant to the statutory audit either because of his or her past professional skill or, alternatively, because he or she has knowledge of at least one of the subjects listed in Article 8.
Da se zagotovi skladnost s členom 32(3) o načelih javnega nadzora, se šteje, da ima neaktivni revizor znanje na področjih obvezne revizije zaradi preteklih delovnih izkušenj ali znanja vsaj enega predmeta iz člena 8.
The statutory auditor or audit firm should be appointed by the general meeting of shareholders or members of the audited entity.
Zakonitega revizorja ali revizijsko podjetje imenuje skupščina delničarjev ali članov revidiranega subjekta.
In order to protect the independence of the auditor it is important that dismissal should be possible only where there are proper grounds and if those grounds are communicated to the authority or authorities responsible for public oversight.
Za zaščito neodvisnosti revizorja je pomembno, da mora biti njegova razrešitev mogoča le iz utemeljenih razlogov, ki jih je treba sporočiti organu ali organom, odgovornim za javni nadzor.
Since public-interest entities have a higher visibility and are economically more important, stricter requirements should apply in the case of a statutory audit of their annual or consolidated accounts.
Subjekti javnega interesa so bolj vidni in pomembnejši z gospodarskega vidika, zato morajo za obvezne revizije njihovih letnih računovodskih izkazov ali konsolidiranih računovodskih izkazov veljati strožje zahteve.
Audit committees and an effective internal control system help to minimise financial, operational and compliance risks, and enhance the quality of financial reporting.
Revizijska komisija in učinkovit sistem notranjega kontroliranja prispevata k zmanjšanju finančnih in operativnih tveganj ter tistih tveganj, ki izvirajo iz neupoštevanja predpisov, in izboljšujeta kakovost računovodskega poročanja.
Member States might have regard to the Commission Recommendation of 15 February 2005 on the role of non-executive or supervisory directors of listed companies and on the committees of the (supervisory) board [13], which sets out how audit committees should be established and function.
Države članice bi lahko upoštevale Priporočilo Komisije z dne 15. februarja 2005 o vlogi neizvršnih ali nadzornih direktorjev družb, ki kotirajo, in o odborih nadzornega sveta [13], ki določa, kako naj bi se ustanovile in delovale revizijske komisije.
Member States may determine that the functions assigned to the audit committee or a body performing equivalent functions may be performed by the administrative or supervisory body as a whole.
Države članice lahko določijo, da naloge, dodeljene revizijski komisiji ali telesu, ki izvaja enakovredne naloge, lahko izvaja upravno ali nadzorno telo kot celota.
With regard to the duties of the audit committee under Article 41, the statutory auditor or audit firm should in no way be subordinated to the committee.
Glede na dolžnosti revizijske komisije v skladu s členom 41 zakoniti revizor ali revizijsko podjetje ne bi smelo biti na noben način podrejeno komisiji.
Member States may also decide to exempt public-interest entities which are collective investment undertakings whose transferable securities are admitted to trading on a regulated market from the requirement to have an audit committee.
Države članice se lahko tudi odločijo, da zahteva za revizijsko komisijo ne velja za subjekte javnega interesa, ki so kolektivna naložbena podjetja, katerih prenosljivi vrednostni papirji so sprejeti v trgovanje na reguliranem trgu.
This option takes into account the fact that where a collective investment undertaking functions merely for the purpose of pooling assets, the employment of an audit committee will not always be appropriate.
Ta možnost upošteva dejstvo, da kjer kolektivno naložbeno podjetje deluje le za namen združevanja sredstev, zaposlitev revizijske komisije ne bo vedno primerna.
The financial reporting and related risks are not comparable to those of other public-interest entities.
Računovodsko poročanje in s tem povezana tveganja niso primerljiva s tistimi drugih subjektov javnega interesa.
In addition, undertakings for collective investment in transferable securities (UCITS) and their management companies operate in a strictly defined regulatory environment and are subject to specific governance mechanisms such as controls exercised by their depositary.
Razen tega delujejo kolektivna naložbena podjetja za vlaganja v prenosljive vrednostne papirje (KNPVP) in njihove družbe za upravljanje v strogo določenem zakonodajnem okolju ter jih upravljajo posebni mehanizmi, kot so kontrole, ki jih izvajajo njihovi skrbniki.
For those collective investment undertakings which are not harmonised by Directive 85/611/EEC [14] but are subject to equivalent safeguards as provided for by that Directive, Member States should, in this particular case, be allowed to provide for equal treatment with Community-harmonised collective investment undertakings.
Za tista kolektivna naložbena podjetja, ki niso usklajena z Direktivo 85/611/EGS [14], vendar so predmet enakih zaščitnih ukrepov, kot je predvideno v tej zadnji direktivi, se državam članicam v tem posebnem primeru dovoli, da jim omogočijo enako obravnavo kot kolektivnim naložbenim podjetjem, ki so usklajena s Skupnostjo.
In order to reinforce the independence of auditors of public-interest entities, the key audit partner(s) auditing such entities should rotate.
Da se okrepi neodvisnost revizorjev subjektov javnega interesa, se morajo ključni revizijski partnerji, ki opravljajo revizijo teh subjektov, izmenjevati.
To organise such rotation, Member States should require a change of key audit partner(s) dealing with an audited entity, while allowing the audit firm with which the key audit partner(s) is/are associated to continue being the statutory auditor of such entity.
Za organizacijo izmenjave bi morale države članice zahtevati zamenjavo enega ali več ključnih revizijskih partnerjev, ki imajo opravka z revidiranim subjektom, pri čemer omogočijo revizijskemu podjetju, s katerim so povezani ključni revizijski partnerji, da je še naprej zakoniti revizor tega subjekta.
Where a Member State considers it appropriate in order to attain the objectives pursued, that Member State might, alternatively, require a change of audit firm, without prejudice to Article 42(2).
Kjer država članica oceni, da je za dosego zasledovanih ciljev to primerno, lahko ta država članica kot drugo možnost zahteva zamenjavo revizijskega podjetja brez poseganja v člen 42(2).
The interrelation of capital markets underlines the need also to ensure high-quality work performed by auditors from third countries in relation to the Community capital market.
Medsebojna povezanost kapitalskih trgov narekuje potrebo po zagotovitvi visoke kakovosti opravljenega dela revizorjev iz tretjih držav v zvezi s kapitalskim trgom Skupnosti.
The auditors concerned should therefore be registered so as to make them subject to quality assurance reviews and to the system of investigations and penalties.
Zato bi morali biti zadevni revizorji registrirani, da so tako vključeni v preglede zagotavljanja kakovosti ter sistem preiskav in kazni.
Derogations on the basis of reciprocity should be possible subject to an equivalence testing to be performed by the Commission in cooperation with Member States.
Odstopanja na podlagi vzajemnosti bi bilo treba omogočiti s poenotenim preverjanjem, ki ga v sodelovanju z državami članicami opravi Komisija.
In any case, an entity which has issued transferable securities on a regulated market within the meaning of point 14 of Article 4(1) of Directive 2004/39/EC should always be audited by an auditor either registered in a Member State or overseen by competent authorities of the third country from which the auditor comes from, provided that the said third country is acknowledged by the Commission or a Member State as meeting the requirements equivalent to Community requirements in the field of principles of oversight, quality assurance systems and systems of investigations and penalties, and that the basis of this arrangement is reciprocity.
V vsakem primeru bi moral subjekt, ki je izdal prenosljive vrednostne papirje na reguliranem trgu v smislu točke 14 člena 4(1) Direktive 2004/39/ES, zmeraj pregledati revizor, ki je ali registriran v državi članici ali pod nadzorom pristojnih organov v tretji državi, iz katere prihaja revizor, če Komisija ali država članica potrdi, da ta tretja država izpolnjuje zahteve, enakovredne zahtevam Skupnosti na področju načel nadzora, sistemov zagotavljanja kakovosti ter sistemov preiskave in kazni kakor tudi vzajemnosti.
While one Member State may consider a third country's quality assurance system equivalent, other Member States should not be bound to accept that assessment, nor should the Commission's decision be pre-empted thereby.
Če ena država članica meni, da je sistem zagotavljanja kakovosti tretje države enakovreden njenemu, to še ne pomeni, da morajo druge države članice sprejeti to oceno, niti s tem ne vpliva na odločitev Komisije.
The complexity of international group audits requires good cooperation between the competent authorities of Member States and those of third countries.
Zapletenost revizij mednarodnih skupin zahteva dobro sodelovanje pristojnih organov držav članic in tistih v tretjih državah.
Member States should therefore ensure that competent authorities of third countries can have access to audit working papers and other documents through the national competent authorities.
Zato bi morale države članice pristojnim organom tretjih držav prek pristojnih nacionalnih organov zagotoviti dostop do revizijskih delovnih papirjev in drugih dokumentov.
In order to protect the rights of the parties concerned and at the same time facilitate access to those papers and documents, Member States should be allowed to grant direct access to the competent authorities of third countries, subject to the agreement of the national competent authority.
Da se zaščitijo pravice prizadetih strank ter da se hkrati olajša dostop do teh papirjev in dokumentov, bi morale države članice pristojnim organom tretjih držav, ki prejmejo soglasje nacionalnih pristojnih organov, omogočiti neposredni dostop.
One of the relevant criteria for the granting of access is whether the competent authorities in third countries meet requirements which the Commission has declared adequate.
Eno od zadevnih meril za omogočanje dostopa je presoja izpolnjevanja zahtev, ki jih določi Komisija, s strani pristojnih organov v tretjih državah.
Pending such a decision by the Commission, and without prejudice thereto, Member States may assess whether the requirements are adequate.
Dokler ni take odločitve Komisije, lahko brez poseganja v njeno odločitev države članice ocenijo, ali so zahteve izpolnjene.
Disclosure of information as referred to in Articles 36 and 47 should be in accordance with the rules on the transfer of personal data to third countries as laid down in Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data [15].
Razkritje podatkov iz členov 36 in 47 mora biti v skladu s pravili prenosa osebnih podatkov tretjim državam, določenimi v Direktivi 95/46/ES Evropskega parlamenta in Sveta z dne 24. oktobra 1995 o varstvu posameznikov pri obdelavi osebnih podatkov in o prostem pretoku takih podatkov [15].
The measures necessary for the implementation of this Directive should be adopted in accordance with Decision 1999/468/EC and with due regard to the declaration made by the Commission in the European Parliament on 5 February 2002 concerning the implementation of financial services legislation.
Ukrepe, potrebne za izvajanje te direktive, je treba sprejeti v skladu s Sklepom 1999/468/ES in ob upoštevanju deklaracije Komisije in Evropskega parlamenta z dne 5. februarja 2002 o izvajanju zakonodaje o finančnih storitvah.
The European Parliament should be given a period of three months from the first transmission of draft amendments and implementing measures to allow it to examine them and to give its opinion.
Evropski parlament bi moral imeti tri mesece časa od prvega posredovanja osnutka predlogov sprememb in izvedbenih ukrepov za njihovo preučitev in oblikovanje mnenja.
However, in urgent and duly justified cases, it should be possible to shorten that period.
V nujnih in ustrezno utemeljenih primerih bi bilo možno ta čas skrajšati.
If, within that period, a resolution is adopted by the European Parliament, the Commission should re-examine the draft amendments or measures.
Če pa Evropski parlament v tem času sprejme resolucijo, bi morala Komisija osnutek predlogov ali ukrepov ponovno preučiti.
Since the objectives of this Directive — namely requiring the application of a single set of international auditing standards, the updating of the educational requirements, the definition of professional ethics and the technical implementation of the cooperation between competent authorities of Member States and between those authorities and the authorities of third countries, in order further to enhance and harmonise the quality of statutory audit in the Community and to facilitate cooperation between Member States and with third countries so as to strengthen confidence in the statutory audit — cannot be sufficiently achieved by the Member States and can therefore, by reason of the scale and effects of this Directive, be better achieved at Community level, the Community may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty.
Ker ciljev te direktive, in sicer zahteve, da se uporablja en sklop mednarodnih revizijskih standardov, posodobitev zahtev o izobrazbi, opredelitev poklicne etike ter tehnična izvedba sodelovanja med pristojnimi organi držav članic in med temi organi in organi tretjih držav, potrebna za dosego ciljev nadaljnje okrepitve in usklajevanja kakovosti obvezne revizije v Skupnosti ter omogočanje sodelovanja med državami članicami in tretjimi državami zaradi okrepitve zaupanja v obvezno revizijo, države članice ne morejo zadovoljivo doseči in ker te cilje zaradi obsega in učinkov predlaganega ukrepa laže doseže Skupnost, lahko Skupnost sprejme ukrepe v skladu z načelom subsidiarnosti iz člena 5 Pogodbe.
In accordance with the principle of proportionality, as set out in that Article, this Directive does not go beyond what is necessary in order to achieve those objectives.
Skladno z načelom sorazmernosti iz navedenega člena ta direktiva ne prekoračuje tistega, kar je potrebno za doseganje navedenih ciljev.
With a view to rendering the relationship between the statutory auditor or audit firm and the audited entity more transparent, Directives 78/660/EEC and 83/349/EEC should be amended so as to require disclosure of the audit fee and the fee paid for non-audit services in the notes to the annual accounts and the consolidated accounts.
Za zagotovitev večje preglednosti razmerja med zakonitim revizorjem ali revizijskim podjetjem in revidiranim subjektom bi bilo treba direktivi 78/660/EGS in 83/349/EGS spremeniti tako, da se zahteva razkritje stroškov revizije in stroškov nerevizijskih storitev v pojasnilih k letnim računovodskim izkazom in konsolidiranim računovodskim izkazom.
Directive 84/253/EEC should be repealed because it lacks a comprehensive set of rules to ensure an appropriate audit infrastructure, such as public oversight, disciplinary systems and systems of quality assurance, and because it does not provide specifically for regulatory cooperation between Member States and third countries.
Direktivo 84/253/EGS bi bilo treba razveljaviti, ker ne vsebuje celovitega sklopa pravil za zagotavljanje ustrezne revizijske infrastrukture, kot so javni nadzor, disciplinarni sistemi in sistemi za zagotavljanje kakovosti, ter ker ne zagotavlja posebnih pravil za regulativno sodelovanje med državami članicami in tretjimi državami.
In order to ensure legal certainty, there is a clear need to indicate that statutory auditors and audit firms that have been approved under Directive 84/253/EEC are considered as approved under this Directive,
Za zagotovitev pravne varnosti pa mora biti jasno opredeljeno, da se zakoniti revizorji in revizijska podjetja z dovoljenjem v skladu z Direktivo 84/253/EGS štejejo za imetnike dovoljenj v skladu s to direktivo —
SUBJECT MATTER AND DEFINITIONS
PREDMET UREJANJA IN OPREDELITEV POJMOV
This Directive establishes rules concerning the statutory audit of annual and consolidated accounts.
Ta direktiva vzpostavlja pravila v zvezi z obveznimi revizijami letnih in konsolidiranih računovodskih izkazov.
For the purpose of this Directive, the following definitions shall apply:
V tej direktivi se uporabljajo naslednje opredelitve:
‘statutory audit’ means an audit of annual accounts or consolidated accounts insofar as required by Community law;
„obvezna revizija“ je revizija letnih in konsolidiranih računovodskih izkazov, če jo zahteva zakonodaja Skupnosti;
‘statutory auditor’ means a natural person who is approved in accordance with this Directive by the competent authorities of a Member State to carry out statutory audits;
„zakoniti revizor“ je fizična oseba, ki ima v skladu s to direktivo dovoljenje pristojnega organa države članice za opravljanje obveznih revizij;
‘audit firm’ means a legal person or any other entity, regardless of its legal form, that is approved in accordance with this Directive by the competent authorities of a Member State to carry out statutory audits;
„revizijsko podjetje“ je pravna oseba ali kateri koli drugi subjekt, ne glede na svojo pravno obliko, ki ima v skladu s to direktivo dovoljenje pristojnega organa države članice za opravljanje obveznih revizij;
‘third-country audit entity’ means an entity, regardless of its legal form, which carries out audits of the annual or consolidated accounts of a company incorporated in a third country;
„revizijski subjekt tretje države“ je subjekt, ki ne glede na svojo pravno obliko izvaja revizije letnih ali konsolidiranih računovodskih izkazov družbe iz tretje države;