natgillin/translations-raw huggingface dataset:
the group auditor carries out a review and maintains documentation of his or her review of the audit work performed by third-country auditor(s), statutory auditor(s), third-country audit entity(ies) or audit firm(s) for the purpose of the group audit.
revizor skupine izvaja pregled in hrani dokumentacijo svojega pregleda revizijskega dela, ki ga je opravil/so ga opravili revizor/revizorji iz tretjih držav, zakoniti revizor/zakoniti revizorji, revizijski subjekt/revizijski subjekti tretje države ali revizijsko podjetje/revizijska podjetja za namen revizije skupin.
The documentation retained by the group auditor shall be such as enables the relevant competent authority to review the work of the group auditor properly;
Dokumentacija, ki jo hrani revizor skupine, mora biti takšna, da lahko primeren pristojni organ ustrezno pregleda delo revizorja skupine;
when a component of a group of undertakings is audited by auditor(s) or audit entity(ies) from a third country that has no working arrangement as referred to in Article 47, the group auditor is responsible for ensuring proper delivery, when requested, to the public oversight authorities of the documentation of the audit work performed by the third-country auditor(s) or audit entity(ies), including the working papers relevant to the group audit.
kadar revizor/revizorji ali revizijski subjekt/revizijski subjekti iz tretje države, s katero ni bil sklenjen sporazum o sodelovanju iz člena 47, revidira/revidirajo sestavni del skupine podjetij, je revizor skupine odgovoren, da organom za javni nadzor zagotovi dokumentacijo o revizijskem delu, ki ga je opravil/so ga opravili revizor/revizorji ali revizijski subjekt/revizijski subjekti iz tretje države, vključno z delovnimi papirji, povezanimi z revizijo skupine.
To ensure such delivery, the group auditor shall retain a copy of such documentation, or alternatively agree with the third-country auditor(s) or audit entity(ies) his proper and unrestricted access upon request, or take any other appropriate action.
Da bi to lahko zagotovil, ohrani revizor skupine kopijo takšne dokumentacije ali se dogovori z revizorjem/revizorji ali revizijskim subjektom/revizijskimi subjekti o primernem in neomejenem dostopu na zahtevo ali ukrepa kako drugače.
If legal or other impediments prevent audit working papers from being passed from a third country to the group auditor, the documentation retained by the group auditor shall include evidence that he or she has undertaken the appropriate procedures in order to gain access to the audit documentation, and in the case of impediments other than legal ones arising from country legislation, evidence supporting such an impediment.
Če je prenos delovnih papirjev iz tretje države revizorju skupine preprečen zaradi pravnih ali drugih ovir, vključuje dokumentacija, ki jo hrani revizor skupine, dokazila, da je izvedel ustrezne postopke za pridobitev dostopa do revizijske dokumentacije, ter pri ovirah, ki niso pravne in izvirajo iz državne zakonodaje, dokazila o takšni oviri.
Audit reporting
Revizijsko poročanje
Where an audit firm carries out the statutory audit, the audit report shall be signed by at least the statutory auditor(s) carrying out the statutory audit on behalf of the audit firm.
Kjer revizijsko podjetje izvaja obvezno revizijo, podpiše revizijsko poročilo vsaj zakoniti revizor/revizorji, ki izvaja/izvajajo obvezno revizijo v imenu revizijskega podjetja.
In exceptional circumstances Member States may provide that this signature need not be disclosed to the public if such disclosure could lead to an imminent and significant threat to the personal security of any person.
V izjemnih okoliščinah lahko države članice določijo, da tega podpisa ni treba razkriti javnosti, če bi to predstavljalo neizbežno in pomembno nevarnost za osebno varnost katere koli osebe.
In any case the name(s) of the person(s) involved shall be known to the relevant competent authorities.
V vsakem primeru se ime zadevne osebe/zadevnih oseb sporoči ustreznim pristojnim organom.
Notwithstanding Article 51a(1) of Directive 78/660/EEC, if the Commission has not adopted a common standard for audit reports in accordance with Article 26(1) of this Directive, it may, in accordance with the procedure referred to in Article 48(2) of this Directive, adopt a common standard for audit reports for annual or consolidated accounts which have been prepared in accordance with approved international accounting standards, in order to enhance public confidence in the audit function.
Ne glede na člen 51a(1) Direktive 78/660/EGS in če Komisija ni sprejela skupnega standarda za revizijska poročila v skladu s členom 26(1) te direktive, lahko v skladu s postopki iz člena 48(2) te direktive, da se poveča zaupanje javnosti v revizijsko funkcijo, sprejme skupni standard za revizijska poročila za letne ali konsolidirane računovodske izkaze, ki so bili pripravljeni v skladu z odobrenimi mednarodnimi računovodskimi standardi.
QUALITY ASSURANCE
Zagotavljanje kakovosti
Quality assurance systems
Sistemi zagotavljanja kakovosti
Each Member State shall ensure that all statutory auditors and audit firms are subject to a system of quality assurance which meets at least the following criteria:
Vsaka država članica zagotovi, da so vsi zakoniti revizorji in revizijska podjetja izpostavljeni sistemu zagotavljanja kakovosti, ki izpolnjuje vsaj naslednja merila:
the quality assurance system shall be organised in such a manner that it is independent of the reviewed statutory auditors and audit firms and subject to public oversight as provided for in Chapter VIII;
sistem zagotavljanja kakovosti je organiziran tako, da je neodvisen od pregledovanih zakonitih revizorjev in revizijskih podjetij ter je predmet javnega nadzora, kot je opredeljen v poglavju VIII;
the funding for the quality assurance system shall be secure and free from any possible undue influence by statutory auditors or audit firms;
financiranje sistema zagotavljanja kakovosti je varno in brez vsakega možnega čezmernega vpliva zakonitih revizorjev ali revizijskih podjetij;
the quality assurance system shall have adequate resources;
sistem zagotavljanja kakovosti ima ustrezna sredstva;
the persons who carry out quality assurance reviews shall have appropriate professional education and relevant experience in statutory audit and financial reporting combined with specific training on quality assurance reviews;
osebe, ki izvajajo preglede zagotavljanja kakovosti, imajo ustrezno strokovno izobrazbo in izkušnje na področju obvezne revizije in računovodskega poročanja v povezavi s posebnim usposabljanjem za preglede zagotavljanja kakovosti;
the selection of reviewers for specific quality assurance review assignments shall be effected in accordance with an objective procedure designed to ensure that there are no conflicts of interest between the reviewers and the statutory auditor or audit firm under review;
izbira ocenjevalcev za posebne naloge pregleda zagotavljanja kakovosti je izvedena v skladu z objektivnim postopkom, ki zagotavlja, da med ocenjevalci in zakonitim revizorjem ali revizijskim podjetjem, ki ga pregledujejo, ni navzkrižja interesov;
the scope of the quality assurance review, supported by adequate testing of selected audit files, shall include an assessment of compliance with applicable auditing standards and independence requirements, of the quantity and quality of resources spent, of the audit fees charged and of the internal quality control system of the audit firm;
pregled zagotavljanja kakovosti, podprt z ustrezno preiskavo izbranih revizijskih arhivov, vključuje oceno skladnosti z uporabljenimi revizijskimi standardi in zahtevami za neodvisnost, oceno količine in kakovosti porabljenih sredstev, zaračunanih plačil za revizijske storitve in sistema notranjega obvladovanja kakovosti v revizijskem podjetju;
the quality assurance review shall be the subject of a report which shall contain the main conclusions of the quality assurance review;
pregled zagotavljanja kakovosti je predmet poročila, ki vsebuje glavne ugotovitve pregleda zagotavljanja kakovosti;
quality assurance reviews shall take place at least every six years;
pregled zagotavljanja kakovosti se izvaja vsaj vsakih šest let;
the overall results of the quality assurance system shall be published annually;
skupni rezultati sistema zagotavljanja kakovosti so objavljeni enkrat letno;
recommendations of quality reviews shall be followed up by the statutory auditor or audit firm within a reasonable period.
zakoniti revizor ali revizijsko podjetje v razumnem obdobju začne upoštevati priporočila pregledov kakovosti.
If the recommendations referred to in point (j) are not followed up, the statutory auditor or audit firm shall, if applicable, be subject to the system of disciplinary actions or penalties referred to in Article 30.
Če priporočil iz točke (j) zakoniti revizor ali revizijsko podjetje ne začne upoštevati v razumnem obdobju, se mu, če to pride v poštev, izrečejo disciplinski ukrepi ali kazni iz člena 30.
The Commission may, in accordance with the procedure referred to in Article 48(2), adopt implementing measures in order to enhance public confidence in the audit function and to ensure uniform application of points (a), (b) and (e) to (j) of paragraph 1.
V skladu s postopki iz člena 48(2) lahko Komisija sprejme izvedbene ukrepe, da se poveča zaupanje javnosti v revizijsko funkcijo in zagotovi enotna uporaba točk (a), (b) in (e) do (j) odstavka 1.
INVESTIGATIONS AND PENALTIES
PREISKAVE IN KAZNI
Systems of investigations and penalties
Sistemi preiskav in kazni
Member States shall ensure that there are effective systems of investigations and penalties to detect, correct and prevent inadequate execution of the statutory audit.
Države članice zagotovijo učinkovite sisteme preiskav in kazni za odkrivanje, popravljanje in preprečevanje neustreznega opravljanja obvezne revizije.
Without prejudice to Member States' civil liability regimes, Member States shall provide for effective, proportionate and dissuasive penalties in respect of statutory auditors and audit firms, where statutory audits are not carried out in conformity with the provisions adopted in the implementation of this Directive.
Brez poseganja v nacionalne ureditve civilne odgovornosti države članice predvidijo učinkovite, sorazmerne in odvračilne kazni za zakonite revizorje in revizijska podjetja, če se obvezne revizije ne izvajajo v skladu s predpisi, sprejetimi za izvajanje te direktive.
Member States shall provide that measures taken and penalties imposed on statutory auditors and audit firms are appropriately disclosed to the public.
Države članice določijo, da so sprejeti ukrepi in kazni proti zakonitim revizorjem in revizijskim podjetjem primerno predstavljeni javnosti.
Penalties shall include the possibility of the withdrawal of approval.
Kazni vključujejo možnost odvzema dovoljenja.
Auditors' liability
Odgovornost revizorjev
Before 1 January 2007 the Commission shall present a report on the impact of the current national liability rules for the carrying out of statutory audits on European capital markets and on the insurance conditions for statutory auditors and audit firms, including an objective analysis of the limitations of financial liability.
Komisija pred 1. januarjem 2007 predloži poročilo o vplivu veljavnih nacionalnih pravil o odgovornosti na izvajanje obveznih revizij na evropskih kapitalskih trgih in o zavarovalnih pogojih za zakonite revizorje in revizijska podjetja, vključno z nepristransko analizo omejitev finančne odgovornosti.
The Commission shall, where appropriate, carry out a public consultation.
Komisija se, kjer je primerno, posvetuje z javnostjo.
In the light of that report, the Commission shall, if it considers it appropriate, submit recommendations to the Member States.
Glede na to poročilo predloži Komisija, če oceni, da je primerno, priporočila državam članicam.
PUBLIC OVERSIGHT AND REGULATORY ARRANGEMENTS BETWEEN MEMBER STATES
JAVNI NADZOR IN UREDITVENI PREDPISI MED DRŽAVAMI ČLANICAMI
Principles of public oversight
Načela javnega nadzora
Member States shall organise an effective system of public oversight for statutory auditors and audit firms based on the principles set out in paragraphs 2 to 7.
Države članice organizirajo učinkovit sistem javnega nadzora za zakonite revizorje in revizijska podjetja na podlagi načel iz odstavkov 2 do 7.
All statutory auditors and audit firms shall be subject to public oversight.
Vsi zakoniti revizorji in revizijska podjetja so predmet javnega nadzora.
The system of public oversight shall be governed by non-practitioners who are knowledgeable in the areas relevant to statutory audit.
Sistem javnega nadzora upravljajo neaktivni revizorji, ki imajo ustrezno znanje na področjih, povezanih z obvezno revizijo.
Persons involved in the governance of the public oversight system shall be selected in accordance with an independent and transparent nomination procedure.
Osebe, vključene v upravljanje sistema javnega nadzora, so izbrane v skladu z neodvisnim in preglednim postopkom imenovanja.
The system of public oversight shall have the ultimate responsibility for the oversight of:
Sistem javnega nadzora ima končno odgovornost za nadzor nad:
the approval and registration of statutory auditors and audit firms;
podelitvijo dovoljenj in registracijo zakonitih revizorjev ter revizijskih podjetij;
the adoption of standards on professional ethics, internal quality control of audit firms and auditing, and
sprejemom etičnih poklicnih standardov, standardov obvladovanja kakovosti znotraj revizijskih podjetij in revizijskih standardov; ter
continuing education, quality assurance and investigative and disciplinary systems.
stalnim izobraževanjem, zagotavljanjem kakovosti ter preiskovalnimi in disciplinskimi sistemi.
The system of public oversight shall have the right, where necessary, to conduct investigations in relation to statutory auditors and audit firms and the right to take appropriate action.
Sistem javnega nadzora ima pravico, da po potrebi opravi preiskave zakonitih revizorjev in revizijskih podjetij, ter pravico, da ustrezno ukrepa.
The system of public oversight shall be transparent.
Sistem javnega nadzora je pregleden.
This shall include the publication of annual work programmes and activity reports.
To vključuje objavo letnih načrtov dela in poročil o delu.
The system of public oversight shall be adequately funded.
Sistem javnega nadzora je ustrezno financiran.
The funding for the public oversight system shall be secure and free from any undue influence by statutory auditors or audit firms.
Financiranje sistema javnega nadzora je varno in brez vsakega čezmernega vpliva zakonitih revizorjev ali revizijskih podjetij.
Cooperation between public oversight systems at Community level
Sodelovanje med sistemi javnega nadzora na ravni Skupnosti
Member States shall ensure that regulatory arrangements for public oversight systems permit effective cooperation at Community level in respect of Member States' oversight activities.
Države članice zagotovijo, da ureditveni predpisi za sisteme javnega nadzora omogočajo učinkovito sodelovanje na ravni Skupnosti v zvezi z nadzornim delovanjem držav članic.
To that end, each Member State shall make one entity specifically responsible for ensuring that cooperation.
S tem namenom oblikuje vsaka država članica posebno telo, odgovorno za sodelovanje.
Mutual recognition of regulatory arrangements between Member States
Vzajemno priznavanje ureditvenih predpisov med državami članicami
Regulatory arrangements of Member States shall respect the principle of home-country regulation and oversight by the Member State in which the statutory auditor or audit firm is approved and the audited entity has its registered office.
Ureditveni predpisi držav članic morajo upoštevati načelo ureditve in nadzora matične države, v kateri ima zakoniti revizor ali revizijsko podjetje dovoljenje in v kateri ima revidirana družba sedež.
In the case of a statutory audit of consolidated accounts, the Member State requiring the statutory audit of the consolidated accounts may not impose additional requirements in relation to the statutory audit concerning registration, quality assurance review, auditing standards, professional ethics and independence on a statutory auditor or audit firm carrying out a statutory audit of a subsidiary established in another Member State.
V primeru obvezne revizije konsolidiranih računovodskih izkazov država članica, ki zahteva obvezno revizijo, ne more naložiti dodatnih zahtev v zvezi z obvezno revizijo glede registracije, pregleda zagotavljanja kakovosti, revizijskih standardov, poklicne etike in neodvisnosti za zakonitega revizorja ali revizijsko podjetje, ki izvaja obvezno revizijo odvisnega podjetja, ustanovljenega v drugi državi članici.
In the case of a company whose securities are traded on a regulated market in a Member State other than that in which that company has its registered office, the Member State in which the securities are traded may not impose any additional requirements in relation to the statutory audit concerning registration, quality assurance review, auditing standards, professional ethics and independence on a statutory auditor or audit firm carrying out the statutory audit of the annual or consolidated accounts of that company.
V primeru družbe, ki je izdala vrednostne papirje, s katerimi se trguje na reguliranem trgu v državi članici, ki ni država članica sedeža družbe, država članica, v kateri se trguje z vrednostnimi papirji, ne more naložiti dodatnih zahtev v zvezi z obvezno revizijo glede registracije, pregleda zagotavljanja kakovosti, revizijskih standardov, etike in neodvisnosti zakonitega revizorja ali revizijskega podjetja, ki izvaja obvezno revizijo letnih ali konsolidiranih računovodskih izkazov navedene družbe.
Member States shall designate one or more competent authorities for the purposes of the tasks provided for in this Directive.
Države članice imenujejo enega ali več pristojnih organov za izvajanje nalog, predvidenih s to direktivo.
Member States shall inform the Commission of their designation.
Države članice o svojem imenovanju obvestijo Komisijo.
The competent authorities shall be organised in such a manner that conflicts of interests are avoided.
Pristojni organi so organizirani tako, da ne pride do navzkrižja interesov.
Professional secrecy and regulatory cooperation between Member States
Poslovna skrivnost in regulativno sodelovanje držav članic
The competent authorities of Member States responsible for approval, registration, quality assurance, inspection and discipline shall cooperate with each other whenever necessary for the purpose of carrying out their respective responsibilities under this Directive.
Pristojni organi držav članic, odgovorni za podelitev dovoljenj, registracijo, zagotavljanje kakovosti, inšpekcijo in disciplino, medsebojno sodelujejo, kadar je potrebno zaradi izvajanja zadevnih dolžnosti v skladu s to direktivo.
The competent authorities in a Member State responsible for approval, registration, quality assurance, inspection and discipline shall render assistance to competent authorities in other Member States.
Pristojni organi v državi članici, odgovorni za podelitev dovoljenj, registracijo, zagotavljanje kakovosti, inšpekcijo in disciplino, pomagajo pristojnim organom v drugih državah članicah.
In particular, competent authorities shall exchange information and cooperate in investigations related to the carrying-out of statutory audits.
Še zlasti si pristojni organi izmenjujejo podatke in sodelujejo v preiskavah, povezanih z izvedbo obveznih revizij.
The obligation of professional secrecy shall apply to all persons who are employed or who have been employed by competent authorities.
Obveznost varovanja poslovne skrivnosti velja za vse osebe, ki so ali so bile zaposlene pri pristojnih organih.
Information covered by professional secrecy may not be disclosed to any other person or authority except by virtue of the laws, regulations or administrative procedures of a Member State.
Podatki, za katere velja poslovna skrivnost, se ne smejo razkriti nobeni drugi osebi ali organu, razen če tako določajo zakoni ali drugi predpisi oziroma upravni postopki države članice.
Paragraph 2 shall not prevent competent authorities from exchanging confidential information.
Odstavek 2 pristojnim organom ne preprečuje izmenjave zaupnih podatkov.
Information thus exchanged shall be covered by the obligation of professional secrecy, to which persons employed or formerly employed by competent authorities are subject.
Za tako izmenjane podatke velja poslovna skrivnost, ki jo morajo spoštovati osebe, ki so ali so bile zaposlene v pristojnih organih.
Competent authorities shall, on request, and without undue delay, supply any information required for the purpose referred to in paragraph 1.
Pristojni organi na zahtevo in brez nepotrebnega odlašanja zagotovijo podatke za namen, določen v odstavku 1.
Where necessary, the competent authorities receiving any such request shall, without undue delay, take the necessary measures to gather the required information.
Kjer je potrebno, pristojni organi, ki sprejmejo kakršne koli take zahteve, brez nepotrebnega odlašanja izvedejo potrebne ukrepe, da zberejo zahtevane podatke.
Information thus supplied shall be covered by the obligation of professional secrecy to which the persons employed or formerly employed by the competent authorities that received the information are subject.
Za tako izmenjane podatke velja poslovna skrivnost, ki jo morajo spoštovati osebe, ki so ali so bile zaposlene v pristojnih organih, ki so prejeli podatke.
If the requested competent authority is not able to supply the required information without undue delay, it shall notify the requesting competent authority of the reasons therefor.
Če naslovljeni pristojni organ ne more zagotoviti zahtevanih podatkov brez nepotrebnega odlašanja, obvesti o ovirah pristojni organ, ki je podatke zahteval.
The competent authorities may refuse to act on a request for information where:
Pristojni organ lahko zahtevo za posredovanje podatkov zavrne v naslednjih primerih:
supplying information might adversely affect the sovereignty, security or public order of the requested Member State or breach national security rules; or
posredovanje podatkov lahko negativno vpliva na suverenost, varnost ali javni red naslovljene države članice ali krši nacionalna varnostna pravila; ali
judicial proceedings have already been initiated in respect of the same actions and against the same statutory auditors or audit firms before the authorities of the requested Member State; or
pred organi naslovljene države so sproženi sodni postopki v zvezi z enakimi dejanji in proti istim zakonitim revizorjem ter revizijskim podjetjem; ali
final judgment has already been passed in respect of the same actions and on the same statutory auditors or audit firms by the competent authorities of the requested Member State.
pristojni organi naslovljene države so zaradi enakih dejanj že izrekli končno sodbo istim zakonitim revizorjem ali revizijskim podjetjem.
Without prejudice to the obligations to which they are subject in judicial proceedings, competent authorities which receive information pursuant to paragraph 1 may use it only for the exercise of their functions within the scope of this Directive and in the context of administrative or judicial proceedings specifically related to the exercise of those functions.
Brez poseganja v odgovornosti, ki jo imajo v sodnih postopkih, lahko pristojni organi, ki dobijo podatke v skladu z odstavkom 1, te podatke uporabijo le za opravljanje svojega dela na podlagi te direktive in v okviru upravnih ali sodnih postopkov, ki so izrecno povezani z opravljanjem tega dela.
Where a competent authority concludes that activities contrary to the provisions of this Directive are being or have been carried out on the territory of another Member State, it shall notify the competent authority of the other Member State of that conclusion in as specific a manner as possible.
Kjer pristojni organ pride do spoznanja, da se izvajajo ali so se izvajale dejavnosti v nasprotju s to direktivo na ozemlju druge države članice, o tem spoznanju natančno obvesti pristojni organ druge države članice.