natgillin/translations-raw huggingface dataset:
Inspections should contribute to enhancing audit quality in an inspected statutory auditor or an audit firm and should be of regular and preventive nature.
Inšpekcije morajo prispevati k boljši kakovosti revizij zakonitega revizorja ali revizijskega podjetja, ki se pregleduje, ter morajo biti redne in preventivne narave.
They should aim at building and maintaining confidence in statutory audit and thus ultimately in financial markets.
Namenjene morajo biti krepitvi in ohranjanju zaupanja v obvezne revizije ter s tem nenazadnje v finančne trge.
Therefore, this Recommendation should not concern ad-hoc investigations resulting from the possible violations of laws and regulations.
Zato to priporočilo ne sme obravnavati začasnih preiskav zaradi morebitnih kršitev zakonov in predpisov.
In order to enhance the quality of audits within the Communities, independent oversight bodies should play a more active role in the inspections of audit firms.
Da bi izboljšali kakovost revizij v Skupnostih, morajo imeti neodvisni nadzorni organi pri inšpekcijah revizijskih podjetij aktivnejšo vlogo.
Guidance should be provided for the independence of the inspection system.
Za neodvisnost sistema nadzora je treba zagotoviti smernice.
With regard to execution of inspections, the possible role of public oversight authorities, professional associations and other appropriate bodies, as well as the role of experts should be clarified.
Pojasniti je treba morebitno vlogo organov javnega nadzora, poklicnih združenj, drugih ustreznih organov in vlogo strokovnjakov v zvezi z izvajanjem inšpekcij.
Clarifications with regard to the funding of the quality assurance system are also necessary.
Prav tako so potrebna pojasnila v zvezi s financiranjem sistema zagotavljanja kakovosti.
Article 43 of Directive 2006/43/EC requires quality assurance reviews for statutory auditors and audit firms of public interest entities to be carried out at least every three years.
Člen 43 Direktive 2006/43/ES zahteva, da se pregledi zagotavljanja kakovosti za zakonite revizorje in revizijska podjetja, ki izvajajo obvezne revizije subjektov javnega interesa, opravijo najmanj vsaka tri leta.
A public oversight system could face difficulties in recruiting a sufficient number of inspectors to conduct on-site reviews in each inspection.
Sistem javnega nadzora se lahko pri zaposlovanju zadostnega števila inšpektorjev za izvajanje pregledov na kraju samem pri vsaki inšpekciji sooča s težavami.
Therefore, it should be possible that, under certain conditions, experts who are not inspectors also participate in on-site reviews.
Zato je treba omogočiti, da pri pregledih na kraju samem pod določenimi pogoji sodelujejo tudi strokovnjaki, ki niso inšpektorji.
In order to ensure that the final report on an inspection is followed by the statutory auditor or audit firm concerned and that it provides them with sufficient guidelines to avoid reported problems in the future, an effective communication should take place between the inspectors and that statutory auditor or audit firm both before the final report is adopted and in the follow-up phase.
Za zagotovitev, da zakoniti revizor ali zadevno revizijsko podjetje upošteva končno poročilo o inšpekciji ter jim slednje da zadostne smernice, da se v bodoče izognejo ugotovljenim težavam, je treba med inšpektorji in zakonitim revizorjem ali revizijskim podjetjem vzpostaviti učinkovito komunikacijo še pred sprejetjem končnega poročila in fazo nadaljnjega spremljanja.
To improve accountability of the quality assurance system and comparability within the Community, the annual report on the overall results of inspections should include key performance information that would enable an evaluation to be made of both the resources used and the efficiency and effectiveness of the quality assurance system.
Da bi izboljšali sledljivost sistema zagotavljanja kakovosti in primerljivost v Skupnosti, mora letno poročilo o skupnih rezultatih inšpekcij vključevati ključne podatke o uspešnosti, ki bi omogočili oceno uporabljenih sredstev ter učinkovitosti in uspešnosti sistema zagotavljanja kakovosti.
In the light of new international developments, in particular the involvement of appropriate bodies and experts in the execution of inspections, the Commission intends to evaluate the situation in 2011,
Komisija namerava oceniti stanje v letu 2011 glede na novi mednarodni razvoj, zlasti glede na vključitev ustreznih organov in strokovnjakov v izvajanje inšpekcij –
This Recommendation provides guidance for implementing independent quality assurance systems for statutory auditors and audit firms conducting an audit of public interest entities in accordance with Articles 29 and 43 of Directive 2006/43/EC.
To priporočilo daje smernice za izvajanje neodvisnih sistemov zagotavljanja kakovosti za zakonite revizorje in revizijska podjetja, ki izvajajo revizijo subjektov javnega interesa v skladu s členoma 29 in 43 Direktive 2006/43/ES.
Where a Member State decided to exempt certain public interest entities in accordance with Article 39 of the Directive 2006/43/EC, the Member State should also exempt such public interest entities from the scope of measures adopted in the light of this Recommendation.
Če se je država članica odločila, da v skladu s členom 39 Direktive 2006/43/ES oprosti nekatere subjekte javnega interesa, morajo države članice takšne subjekte javnega interesa izključiti tudi iz obsega ukrepov, sprejetih ob upoštevanju tega priporočila.
The definitions set out in Article 2 of Directive 2006/43/EC apply to this Recommendation.
V tem priporočilu se uporabljajo opredelitve pojmov, določene v členu 2 Direktive 2006/43/ES.
For the purposes of this Recommendation, also the following definitions apply:
Za namene tega priporočila se uporabljajo tudi naslednje opredelitve:
‘public oversight authority’ means a competent authority within the meaning of Article 2(10) of Directive 2006/43/EC, which represents a public oversight system that is based on the principles set out in Article 32 of that Directive;
„organ javnega nadzora“ je pristojni organ v smislu člena 2(10) Direktive 2006/43/ES, ki predstavlja sistem javnega nadzora, ki temelji na načelih, določenih v členu 32 te direktive;
‘inspector’ means a reviewer, who meets the requirements set out in point (d) of the first subparagraph of Article 29(1) of Directive 2006/43/EC, is employed by a public oversight authority or another appropriate body to which execution of inspections has been delegated;
„inšpektor“ je pregledovalec, ki izpolnjuje zahteve iz točke (d) prvega pododstavka člena 29(1) Direktive 2006/43/ES, zaposluje ga organ javnega nadzora ali drug ustrezen organ, ki je bil pooblaščen za izvajanje inšpekcij;
‘inspections’ means quality assurance reviews of statutory auditors and audit firms, which are led by an inspector and which do not represent an investigation within the meaning of Article 32(5) of Directive 2006/43/EC;
„inšpekcije“ so pregledi zagotavljanja kakovosti pri zakonitih revizorjih in revizijskih podjetij, ki jih vodi inšpektor in ki ne predstavljajo preiskave v smislu člena 32(5) Direktive 2006/43/ES;
‘expert’ means a natural person, who has specific expertise in financial markets, financial reporting, auditing or other fields relevant for inspections, including practising statutory auditors.
„strokovnjak“ je fizična oseba, ki ima posebno strokovno znanje o finančnih trgih, računovodskem poročanju, revidiranju in drugih področjih, pomembnih za inšpekcije, vključno z zakonitimi revizorji, ki izvajajo revizije.
Independence of the quality assurance system
Neodvisnost sistema zagotavljanja kakovosti
A public oversight authority should assume ultimate responsibility for the external quality assurance system for statutory auditors and audit firms auditing public interest entities.
Organ javnega nadzora mora prevzeti končno odgovornost za sistem zunanjega zagotavljanja kakovosti za zakonite revizorje in revizijska podjetja, ki opravljajo revizije subjektov javnega interesa.
Member States should not designate as a public oversight authority any association or body affiliated with the accounting or audit profession.
Države članice nobenega združenja ali organa, povezanega z računovodsko ali revizijsko stroko, ne imenujejo za organ javnega nadzora.
Statutory auditors and audit firms auditing public interest entities should be subject to inspections that are executed by a public oversight authority, either exclusively, or together with another appropriate body in accordance with point 6.
Zakoniti revizorji in revizijska podjetja, ki izvajajo revizije subjektov javnega interesa, so predmet inšpekcij, ki jih izvede organ javnega nadzora, ločeno ali skupaj z drugim ustreznim organom v skladu s točko 6.
It should be possible for tasks related to the execution of the inspections to be delegated to another appropriate body provided that the accountability of such body to the public oversight authority is ensured and that the latter retains at least the following responsibilities:
Treba je omogočiti, da se naloge v zvezi z izvajanjem inšpekcij dodelijo drugemu ustreznemu organu pod pogojem, da se zagotovi odgovornost takšnega organa do organa javnega nadzora ter da slednji obdrži vsaj naslednje odgovornosti:
approval and, if considered appropriate by the public oversight authority, amendment of the inspection methodologies, including inspection and follow-up manuals, reporting methodologies and periodic inspection programmes;
dovoljenje, in če se organu javnega nadzora zdi primerno, sprememba inšpekcijskih metodologij, vključno s priročniki za inšpekcijo in nadaljnjim spremljanjem, metodologijami poročanja in rednimi inšpekcijskimi programi;
approval and, if considered appropriate by the public oversight authority, amendment of inspection reports and follow up reports;
dovoljenje, in če se organu javnega nadzora zdi primerno, sprememba poročil o inšpekcijskih pregledih in nadaljnjem spremljanju;
approval and, if considered necessary by the public oversight authority, assignment of inspectors for each inspection;
dovoljenje, in če se organu javnega nadzora zdi potrebno, določitev inšpektorja za vsako inšpekcijo;
issuance of recommendations and instructions of any form to the body to which the tasks have been delegated.
izdaja priporočil in navodil v kakršni koli obliki organu, kateremu so bile naloge dodeljene.
The public oversight authority should have the right to participate in inspections and to get access to inspection files, audit working papers and other documents of relevance.
Organ javnega nadzora mora imeti pravico sodelovati pri inšpekcijah in dobiti dostop do inšpekcijskih datotek, revizijskih delovnih papirjev in drugih pomembnih dokumentov.
All funding arrangements for the quality assurance system, including those concerning the level of funding and financial control, should not be subject to approval or veto by persons or organisations that are representatives of or otherwise affiliated with the accounting profession, the audit profession or an audit firm.
Osebe ali organizacije, ki zastopajo ali so drugače povezane z računovodsko stroko, revizijsko stroko ali revizijskim podjetjem, ne smejo odobriti ali izglasovati veta za pravila glede financiranja za sistem zagotavljanja kakovosti, vključno s tistimi v zvezi z ravnijo financiranja in finančnim nadzorom.
The level of funding should enable the public oversight authority to be sufficiently equipped with staff supporting it in implementing points 6 and 7.
Raven financiranja mora organu javnega nadzora omogočiti, da ima na voljo dovolj osebja, ki mu pomaga pri izvajanju točk 6 in 7.
If funds for the quality assurance system are provided by statutory auditors or audit firms subject to inspections, any fee or other contribution payable by them should be mandatory and required to be paid in full on a timely basis.
Če sredstva za sistem zagotavljanja kakovosti zagotovijo zakoniti revizorji ali revizijska podjetja, v katerih se izvaja inšpekcija, sta njihovo plačilo ali drug prispevek obvezna ter morata biti pravočasno v celoti plačana.
Independence of inspections
Neodvisnost inšpekcij
A public oversight authority should ensure that appropriate policies and procedures related to the independence and objectivity of the staff, including inspectors, and the management of the inspection system, are put in place.
Organ javnega nadzora mora zagotoviti, da se vzpostavijo ustrezne politike in postopki, povezani z neodvisnostjo in nepristranskostjo osebja, vključno z inšpektorji, ter upravljanjem sistema nadzora.
A person, who is a practising statutory auditor or is employed or otherwise associated with a statutory auditor or an audit firm, should not be allowed to act as an inspector.
Oseba, ki je zakoniti revizor, ki izvaja revizije, ali je zaposlena oziroma drugače povezana z zakonitim revizorjem ali revizijskim podjetjem, ne sme delovati v vlogi inšpektorja.
A person should not be allowed to act as an inspector in an inspection of the statutory auditor or audit firm until at least two years have elapsed since that person ceased to be a partner or employee of that auditor or in that audit firm or to be otherwise associated therewith.
Oseba pri inšpekciji zakonitega revizorja ali revizijskega podjetja ne sme delovati v vlogi inšpektorja do preteka najmanj dveh let potem, ko ta oseba ni več partner ali zaposlena oseba tega revizorja ali revizijskega podjetja ali ni več z njima kako drugače povezana.
Inspectors should declare that there are no conflicts of interests between them and the statutory auditor and audit firm to be inspected.
Inšpektorji morajo izjaviti, da med njimi ter zakonitim revizorjem in revizijskim podjetjem, ki ga pregledujejo, ni navzkrižja interesov.
Inspectors who make an incomplete or false declaration should be excluded from carrying out inspections and should be subject to effective, proportionate and dissuasive penalties.
Inšpektorje, ki dajo nepopolno ali napačno izjavo, je treba izključiti iz izvajanja inšpekcij in se jim naložijo učinkovite, sorazmerne in odvračilne kazni.
Inspectors should be remunerated in connection with inspections only by the public oversight authority or by the body to which execution of inspections has been delegated.
Inšpektorji morajo prejeti nadomestilo v povezavi z inšpekcijami samo od organa javnega nadzora ali organa, kateremu je bilo dodeljeno izvajanje inšpekcij.
Inspectors should not receive any remuneration from the reviewed statutory auditor, audit firm or their networks.
Inšpektorji ne smejo prejeti nobenega nadomestila od zakonitega revizorja, revizijskega podjetja ali njihovih mrež, ki se pregledujejo.
If a public oversight authority considers that specific expertise is essential for the proper conduct of an inspection, inspectors should be assisted by experts.
Če organ javnega nadzora meni, da je posebno strokovno znanje bistveno za ustrezno izvajanje inšpekcije, morajo inšpektorjem pomagati strokovnjaki.
Such experts should act under the direct control of an inspector and should be subject to the requirements referred to in points 10, 12 to 14.
Takšni strokovnjaki morajo delovati pod neposrednim nadzorom inšpektorja in morajo upoštevati zahteve iz točk 10, 12 do 14.
Methodological guidance for conducting inspections
Metodološka navodila za izvajanje inšpekcij
When there is temporarily an insufficient number of inspectors available in a Member State to carry out on-site inspections, a public oversight authority should have the right to decide that experts perform on-site reviews, provided that those experts meet the requirements set out in point (d) of the first subparagraph of Article 29(1) of Directive 2006/43/EC, that they are fully accountable to the public oversight authority and that inspectors carry out on-site reviews in the same statutory auditor or audit firm at least every six years.
Če začasno v državi članici ni dovolj inšpektorjev za izvajanje inšpekcij na kraju samem, mora imeti organ javnega nadzora pravico odločiti, da preglede na kraju samem izvedejo strokovnjaki pod pogojem, da ti strokovnjaki izpolnjujejo zahteve iz točke (d) prvega pododstavka člena 29(1) Direktive 2006/43/ES, da v celoti odgovarjajo organu javnega nadzora ter da inšpektorji izvajajo preglede na mestu samem v istem zakonitem revizorju ali revizijskemu podjetju vsaj vsakih šest let.
The scope of inspections should cover:
Inšpekcijski pregledi vključujejo:
an assessment of the design of the internal quality control system of the audit firm;
oceno načrtovanja sistema notranjega obvladovanja kakovosti revizijskega podjetja;
adequate compliance testing of procedures and a review of audit files of public interest entities in order to verify the effectiveness of the internal quality control system;
ustrezno preverjanje skladnosti postopkov in pregled revizijskih datotek subjektov javnega interesa, da se preveri učinkovitost sistema notranjega obvladovanja kakovosti;
in the light of the inspection findings under points (a) and (b), an assessment of the contents of the most recent annual transparency report published by a statutory auditor or an audit firm in accordance with Article 40 of Directive 2006/43/EC.
oceno vsebine najnovejših letnih preglednih poročil, ki jih je objavil zakoniti revizor ali revizijsko podjetje v skladu s členom 40 Direktive 2006/43/ES glede na ugotovitve inšpekcije iz točk (a) in (b).
At least the following internal control policies and procedures of the statutory auditor or the audit firm should be reviewed:
Pregledati je treba vsaj naslednje politike notranjega nadzora in postopke zakonitega revizorja ali revizijskega podjetja:
compliance by the statutory auditor or the audit firm with applicable auditing and quality control standards, and ethical and independence requirements, including those related to Chapter IV and Article 42 of Directive 2006/43/EC, as well as relevant laws, regulations and administrative provisions of the Member State concerned;
skladnost zakonitega revizorja ali revizijskega podjetja z veljavnimi revizijskimi standardi in standardi nadzora kakovosti ter etičnimi zahtevami in zahtevami za neodvisnost, vključno s tistimi v povezavi s poglavjem IV in členom 42 Direktive 2006/43/ES, kot tudi ustreznimi zakoni, predpisi in upravnimi določbami zadevnih držav članic;
the quantity and quality of resources used, including compliance with continuing education requirements as set out in Article 13 of Directive 2006/43/EC;
količino in kakovost uporabljenih sredstev, vključno s skladnostjo z zahtevami stalnega izobraževanja, kot je določeno v členu 13 Direktive 2006/43/ES;
compliance with the requirements set out in Article 25 of Directive 2006/43/EC on the audit fees charged.
skladnost z zahtevami o zaračunanih plačilih za revizijske storitve, določenimi v členu 25 Direktive 2006/43/ES.
For the purposes of testing compliance, at least a significant part of audit files should be selected on the basis of an analysis of the risk of an inadequate execution of the statutory audit.
Za namene preverjanja skladnosti je treba izbrati vsaj večji del revizijskih datotek na podlagi analize tveganja neustreznega opravljanja obvezne revizije.
Outcome of inspections
Rezultati inšpekcij
Inspection findings and conclusions on which recommendations are based, including the findings and conclusions related to a transparency report, should be properly communicated to and discussed with the inspected statutory auditor or audit firm before an inspection report is finalised.
Ugotovitve inšpekcij in zaključki, na katerih temeljijo priporočila, vključno z ugotovitvami in zaključki, povezanimi s preglednim poročilom, je treba ustrezno posredovati zakonitemu revizorju ali revizijskemu podjetju, ki se pregleduje, ter jih skupaj z njima obravnavati pred končnim oblikovanjem poročila o inšpekcijskem pregledu.
The inspected statutory auditor or audit firm should be granted a period not exceeding 12 months from the issuance of the inspection report to take action in respect of recommendations on the internal quality control system of the audit firm.
Zakonitemu revizorju ali revizijskemu podjetju, ki se pregleduje, je treba odobriti obdobje, ne daljše od 12 mesecev od izdaje poročila o inšpekcijskem pregledu, da ukrepa v zvezi s priporočilom o sistemu notranjega nadzora kakovosti revizijskega podjetja.
If the inspected statutory auditor or audit firm did not give the appropriate follow up to the recommendations, the public oversight authority should disclose major deficiencies found in the internal quality control system.
Če zakonit revizor ali revizijsko podjetje na podlagi priporočil ni ustrezno ukrepalo, mora organ javnega nadzora razkriti najpomembnejše pomanjkljivosti, ki se bile odkrite v sistemu notranjega nadzora kakovosti.
A public oversight system should have the right, in accordance with the due process of law as provided for in the Member State concerned, to take disciplinary actions or impose penalties in respect of statutory auditors and audit firms.
Sistem javnega nadzora mora imeti pravico sprejeti disciplinske ukrepe ali naložiti kazni za zakonite revizorje in revizijska podjetja v skladu s predpisanim zakonodajnim postopkom, kot je predvideno v zadevni državi članici.
The public oversight authority should at least inform the public in a timely and appropriate manner about any final disciplinary actions taken or penalties imposed in respect of statutory auditors and audit firms in relation to the execution of the statutory audit.
Organ javnega nadzora mora javnost vsaj pravočasno in na primeren način obvestiti o kakršnih koli sprejetih končnih disciplinskih ukrepih ali kaznih, naloženih zakonitim revizorjem in revizijskim podjetjem v zvezi z opravljanjem obvezne revizije.
It should identify the statutory auditor or audit firm concerned and describe the major deficiencies which have given rise to such actions or penalties.
Identificirati mora zadevnega zakonitega revizorja ali revizijsko podjetje ter opisati glavne pomanjkljivosti, ki so sprožile takšne ukrepe ali kazni.
In the cases where it has been established during an inspection that a transparency report published by a statutory auditor or an audit firm in accordance with Article 40 of Directive 2006/43/EC contains information, including that on the effectiveness of the internal quality control system of the audit firm, that a public oversight authority considers significantly misleading, it should ensure that the transparency report is amended accordingly without delay.
V primerih, kjer je bilo med inšpekcijo ugotovljeno, da pregledno poročilo, ki ga je objavil zakoniti revizor ali revizijsko podjetje v skladu s členom 40 Direktive 2006/43/ES, vsebuje podatke, vključno s tistimi o učinkovitosti sistema notranjega obvladovanja kakovosti revizijskega podjetja, za katerega organ javnega nadzora meni, da je izredno zavajajoč, je treba zagotoviti, da se pregledno poročilo nemudoma ustrezno spremeni.
Transparency on the overall results of the quality assurance system
Preglednost skupnih rezultatov sistema zagotavljanja kakovosti
Public oversight authorities should report annually on the overall results of the quality assurance system.
Organi javnega nadzora morajo vsako leto poročati o skupnih rezultatih sistema zagotavljanja kakovosti.
The report should include information on recommendations issued, follow-up on the recommendations, disciplinary actions taken and penalties imposed.
Poročilo mora vsebovati podatke o izdanih priporočilih, nadaljnjem spremljanju priporočil, sprejetih disciplinskih ukrepih in naloženih kaznih.
It should also include quantitative information and other key performance information on financial resources and staffing, and the efficiency and effectiveness of the quality assurance system.
Vsebovati mora tudi kvantitativne podatke in druge ključne podatke o uspešnosti glede finančnih sredstev in kadrovske strukture ter učinkovitosti in uspešnosti sistema zagotavljanja kakovosti.
Member States are invited to inform the Commission of actions taken in light of this Recommendation by 6 May 2009.
Komisija poziva države članice, naj jo obvestijo o ukrepih, sprejetih glede na to priporočilo do 6. maja 2009.