natgillin/translations-raw huggingface dataset:
Therefore, the latter should be encouraged and incentivised to appoint more than one statutory auditor or audit firm to carry out the statutory audit.
Zato bi bilo treba slednje spodbujati in motivirati, naj imenujejo več kot enega zakonitega revizorja oziroma revizijsko podjetje za izvajanje obvezne revizije.
In order to address the familiarity threat and therefore reinforce the independence of statutory auditors and audit firms, it is important to establish a maximum duration of the audit engagement of a statutory auditor or an audit firm in a particular audited entity.
Za obravnavanje nevarnosti domačnosti in s tem za krepitev neodvisnosti zakonitih revizorjev in revizijskih podjetij je treba določiti najdaljše trajanje revizij, ki jih zakoniti revizor ali revizijsko podjetje opravlja za posamezni revidirani subjekt.
In addition, as a means of strengthening the independence of the statutory auditor or the audit firm, reinforcing professional scepticism, and increasing audit quality, this Regulation provides for the following alternatives for an extension of the maximum duration: regular and open mandatory retendering or the appointment of more than one statutory auditor or audit firm by public-interest entities.
Poleg tega ta uredba za zagotovitev večje neodvisnosti zakonitih revizorjev ali revizijskih podjetij, izboljšanje strokovne skrbnosti in prispevanje k večji kakovosti revizij določa naslednji možnosti podaljšanja najdaljšega trajanja: redne in odprte obvezne ponovne razpise ali imenovanje več kot enega zakonitega revizorja oziroma revizijskega podjetja s strani subjektov javnega interesa.
Also, the involvement of smaller audit firms in these measures would facilitate the development of the capacity of such firms, thus broadening the choice of statutory auditors and audit firms for public-interest entities.
Razvoj zmogljivosti takšnih podjetij bi lahko spodbudili tudi z vključevanjem manjših revizijskih podjetij v te ukrepe, kar bi tudi povečalo izbiro zakonitih revizorjev in revizijskih podjetij za subjekte javnega interesa.
An appropriate gradual rotation mechanism should also be established with regard to the key audit partners carrying out the statutory audit on behalf of the audit firm.
Vzpostaviti bi bilo treba tudi ustrezen mehanizem postopne menjave za ključne revizijske partnerje, ki izvajajo obvezno revizijo v imenu revizijskega podjetja.
It is also important to provide for an appropriate period within which such statutory auditor or audit firm may not carry out the statutory audit of the same entity.
Določiti je treba tudi ustrezno obdobje, v katerem takšen zakoniti revizor ali revizijsko podjetje ne sme izvajati obvezne revizije istega subjekta.
In order to ensure a smooth transition, the former statutory auditor should transfer a handover file with relevant information to the incoming statutory auditor.
Da bi zagotovili nemoten prehod, bi moral prejšnji zakoniti revizor novemu zakonitemu revizorju predložiti dokument o primopredaji z ustreznimi informacijami.
In order to ensure a high level of investor and consumer confidence in the internal market by avoiding conflicts of interests, statutory auditors and audit firms should be subject to appropriate oversight by competent authorities which are independent from the audit profession and which have adequate capacity, expertise and resources.
Da bi s preprečevanjem nasprotnih interesov zagotovili visoko raven zaupanja vlagateljev in potrošnikov v notranji trg, bi morali pristojni organi, ki so neodvisni od revizijske stroke in imajo ustrezno zmogljivost, strokovno znanje in vire, ustrezno nadzirati zakonite revizorje in revizijska podjetja.
Member States should be able to delegate or allow their competent authorities to delegate any of the tasks of those competent authorities to other authorities or bodies except those related to the quality assurance system, investigations and disciplinary systems.
Državam članicam bi moralo biti omogočeno, da pooblastijo pristojne organe ali jim dovolijo, da lahko prenesejo vsa pooblastila glede nalog teh pristojnih organov, razen tistih, povezanih s sistemi za zagotavljanje kakovosti ter s preiskovalnimi in disciplinskimi sistemi.
However, Member States should be able to choose to delegate tasks related to disciplinary systems to other authorities and bodies provided that the majority of the persons involved in the governance of the authority or body concerned are independent from the audit profession.
Kljub temu bi moralo biti državam članicam omogočeno, da odločijo, da za naloge, povezane z disciplinskimi sistemi, pooblastijo druge organe in telesa, če je večina oseb, vključenih v upravljanje zadevnih organov ali teles neodvisna od revizijske stroke.
The national competent authorities should have the necessary powers to undertake their supervisory tasks, including the capacity to access data, obtain information and carry out inspections.
Nacionalni pristojni organi bi morali imeti potrebna pooblastila za opravljanje nadzornih nalog, vključno s pravico dostopa do podatkov, pridobivanja informacij in izvajanja inšpekcijskih pregledov.
They should specialise in the supervision of financial markets, in the compliance with financial reporting obligations or in statutory audit oversight.
Specializirati bi se morali za nadzor finančnih trgov, izpolnjevanje obveznosti računovodskega poročanja ali za nadzor obveznih revizij.
However, it should be possible for the supervision of the compliance with the obligations imposed on public-interest entities to be carried out by the competent authorities responsible for the supervision of those entities.
Vendar bi bilo treba omogočiti, da nadzor nad izpolnjevanjem obveznosti, določenih za subjekte javnega interesa, izvajajo pristojni organi, ki so odgovorni za nadzor navedenih subjektov.
The funding of the competent authorities should be free from any undue influence by statutory auditors or audit firms.
Zakoniti revizorji ali revizijska podjetja nikakor ne bi smeli neustrezno vplivati na financiranje pristojnih organov.
The quality of supervision should improve if there is effective cooperation between authorities charged with different tasks at national level.
Kakovost nadzora bi se izboljšala, če bi bilo vzpostavljeno učinkovito sodelovanje med organi z različnimi pristojnostmi na nacionalni ravni.
Therefore, the authorities competent to supervise compliance with the obligations regarding statutory audit of public-interest entities should cooperate with the authorities responsible for the tasks provided for in Directive 2006/43/EC, with those supervising public-interest entities and with the financial intelligence units referred to in Directive 2005/60/EC of the European Parliament and of the Council [15].
Zato bi morali organi, pristojni za nadzor izpolnjevanja obveznosti glede obvezne revizije subjektov javnega interesa, sodelovati z organi, odgovornimi za izvajanje nalog iz Direktive 2006/43/ES, z organi, ki nadzirajo subjekte javnega interesa, in s finančnimi obveščevalnimi enotami iz Direktive Evropskega parlamenta in Sveta 2005/60/ES [15].
External quality assurance for the statutory audit is fundamental for high quality audit.
Za visoko kakovost obveznih revizij je ključno zunanje zagotavljanje kakovosti.
It adds credibility to published financial information and provides better protection for shareholders, investors, creditors and other interested parties.
Prispeva k večji verodostojnosti objavljenih finančnih informacij in zagotavlja boljšo zaščito delničarjev, vlagateljev, upnikov in drugih zainteresiranih strani.
Statutory auditors and audit firms should therefore be subject to a system of quality assurance under the responsibility of the competent authorities, thus ensuring objectivity and independence from the audit profession.
Zato bi morali biti zakoniti revizorji in revizijska podjetja vključeni v sistem zagotavljanja kakovosti, za katerega so odgovorni pristojni organi, s čimer se zagotovi nepristranskost in neodvisnost od revizijske stroke.
Quality assurance reviews should be organised in such a manner that each statutory auditor or each audit firm carrying out audits of public-interest entities is subject to a quality assurance review on the basis of an analysis of the risks.
Pregledi zagotavljanja kakovosti bi morali biti organizirani tako, da se za vsakega zakonitega revizorja ali vsako revizijsko podjetje, ki opravlja revizije subjektov javnega interesa, opravi pregled zagotavljanja kakovosti na osnovi analize tveganja.
In the case of statutory auditors and audit firms carrying out statutory audits of public-interest entities other than those defined in points (17) and (18) of Article 2 of Directive 2006/43/EC, that review should take place at least every three years and, in other cases, at least every six years.
V primeru zakonitih revizorjev in revizijskih podjetij, ki opravljajo obvezne revizije subjektov javnega interesa, ki niso določeni v točkah 17 in 18 člena 2 Direktive 2006/43/ES, bi se moral ta pregled opraviti vsaj vsaka tri leta, v drugih primerih pa vsaj vsakih šest let.
The Commission Recommendation of 6 May 2008 on external quality assurance for statutory auditors and audit firms auditing public-interest entities [16] provides information on how inspections should be undertaken.
Način izvedbe inšpekcijskih pregledov je naveden v Priporočilu Komisije z dne 6. maja 2008 o zunanjem zagotavljanju kakovosti za zakonite revizorje in revizijska podjetja, ki opravljajo revizije subjektov javnega interesa [16].
Quality assurance reviews should be appropriate and proportionate in view of the scale and complexity of the business of the reviewed statutory auditor or audit firm.
Pregledi zagotavljanja kakovosti bi morali biti ustrezni in sorazmerni z obsegom in zapletenostjo poslovanja pregledanega zakonitega revizorja ali revizijskega podjetja.
The market for the provision of statutory audit services to public-interest entities evolves over time.
Trg storitev na področju obvezne revizije subjektov javnega interesa se postopno razvija.
It is therefore necessary that competent authorities monitor the developments in the market, particularly as regards the risks that arise from high market concentration, including within specific sectors, and the performance of audit committees.
Zato morajo pristojni organi spremljati dogajanje na trgu, zlasti v zvezi s tveganji, ki so posledica visoke koncentracije na trgu, med drugim tudi v posameznih sektorjih, ter učinkovitost revizijskih komisij.
The transparency of the activities of competent authorities should help to increase the confidence of investors and consumers in the internal market.
Pregledno delovanje pristojnih organov bi moralo prispevati k večjemu zaupanju vlagateljev in potrošnikov v notranji trg.
Therefore, competent authorities should be required to report regularly on their activities and to publish information in aggregated form on findings and conclusions of inspections, or in individual form where Member States so provide.
Zato bi morali pristojni organi redno poročati o svojih dejavnostih in zbirno objavljati informacije o ugotovitvah in zaključkih inšpekcijskih pregledov, ali pa posamično, če je tako določeno v državi članici.
Cooperation between the competent authorities of the Member States can make an important contribution to ensuring consistently high quality of statutory audit in the Union.
Sodelovanje med pristojnimi organi držav članic lahko pomembno prispeva k zagotavljanju dosledno visoke kakovosti obveznih revizij v Uniji.
Therefore, the competent authorities of the Member States should cooperate with each other, where necessary, for the purpose of carrying out their supervisory duties regarding statutory audits.
Zato bi morali pristojni organi držav članic po potrebi sodelovati pri opravljanju nadzornih nalog v zvezi z obveznimi revizijami.
They should respect the principle of home-country regulation and oversight by the Member State in which the statutory auditor or the audit firm is approved and in which the audited entity has its registered office.
Upoštevati bi morali načelo ureditve in nadzora s strani matične države članice, v kateri ima zakoniti revizor ali revizijsko podjetje dovoljenje in v kateri ima revidirani subjekt sedež.
The cooperation between competent authorities should be organised within the framework of a Committee of European Auditing Oversight Bodies (CEAOB), which should be composed of high-level representatives of the competent authorities.
Sodelovanje med pristojnimi organi bi moralo biti organizirano v okviru Odbora evropskih organov za nadzor revizorjev (CEAOB), ki bi moral biti sestavljen iz predstavnikov pristojnih organov na visoki ravni.
In order to enhance consistent application of this Regulation, the CEAOB should be able to adopt non-binding guidelines or opinions.
Da bi izboljšali doslednost uporabe te uredbe, bi moral imeti CEAOB možnost sprejemati nezavezujoče smernice in mnenja.
In addition, it should facilitate the exchange of information, provide advice to the Commission and contribute to technical assessments and technical examinations.
Poleg tega bi moral poenostavljati izmenjavo informacij, svetovati Komisiji ter prispevati k tehničnim ocenam in pregledom.
For the purpose of carrying out the technical assessment of public oversight systems of third countries and to the international cooperation between Member States and third countries in this area, the CEAOB should establish a sub-group chaired by the member appointed by the European Supervisory Authority (European Securities and Markets Authority — ESMA) [17] and should request the assistance from ESMA, the European Supervisory Authority (European Banking Authority — EBA) [18] or the European Supervisory Authority (European Insurance and Occupational Pensions Authority — EIOPA) [19] insofar as its request is related to the international cooperation between Member States and third countries in the field of statutory audit of public-interest entities supervised by these European Supervisory Authorities.
Za izvajanje tehničnih ocen sistemov javnega nadzora v tretjih državah in v zvezi z mednarodnim sodelovanjem, ki ga na tem področju države članice vzpostavijo s tretjimi državami, bi moral CEAOB ustanoviti podskupino, ki bi ji predsedoval član, imenovan s strani Evropskega nadzornega organa (Evropskega organa za vrednostne papirje in trge (ESMA)) [17], ki bi morala za pomoč zaprositi ESMA, Evropski nadzorni organ (Evropski bančni organ (EBA)) [18] ali Evropski nadzorni organ (Evropski organ za zavarovanja in poklicne pokojnine (EIOPA)) [19], če je ta prošnja v zvezi z mednarodnim sodelovanjem držav članic in tretjih držav na področju obveznih revizij subjektov javnega interesa, ki jih nadzirajo Evropski nadzorni organi.
The Secretariat of the CEAOB should be provided by the Commission and, based on the work programme agreed by the CEAOB, should include related expenses in its estimates for the next year.(28) The scope of cooperation between the competent authorities of Member States should include cooperation with regard to quality assurance reviews and assistance with investigations related to the carrying-out of statutory audits of public-interest entities, including in cases where the conduct under investigation does not constitute an infringement of any legislative or regulatory provision in force in the Member States concerned.
Sekretariat CEAOB bi morala zagotavljati Komisija in na podlagi s CEAOB dogovorjenega delovnega programa bi bilo treba vključiti zadevne izdatke v ocene za naslednje leto.(28) Sodelovanje med pristojnimi organi držav članic bi moralo vključevati sodelovanje v zvezi s pregledi zagotavljanja kakovosti in pomoč pri preiskavah v zvezi z izvajanjem obveznih revizij subjektov javnega interesa, tudi v primerih, v katerih preiskovano ravnanje ne pomeni kršitve veljavne zakonodaje ali veljavne ureditve zadevnih držav članic.
The detailed arrangements for cooperation between the competent authorities of the Member States should include the possibility of creating colleges of competent authorities and the delegation of tasks among themselves.
Podrobni dogovori za sodelovanje med pristojnimi organi držav članic bi morali vključevati možnost vzpostavljanja kolegijev pristojnih organov in medsebojnega prenosa nalog.
The concept of a network in which statutory auditors and audit firms operate should be taken into account in such cooperation.
Pri takšnem sodelovanju bi bilo treba upoštevati koncept mreže, v kateri delujejo zakoniti revizorji in revizijska podjetja.
Competent authorities should respect appropriate confidentiality and professional secrecy rules.
Pristojni organi bi morali spoštovati ustrezna pravila o zaupnosti in poslovni skrivnosti.
The interrelation of capital markets gives rise to the need to empower competent authorities to cooperate with supervisory authorities and bodies of third countries regarding the exchange of information or quality assurance reviews.
Zaradi povezanosti kapitalskih trgov obstaja potreba, da se pristojnim organom omogoči, da sodelujejo z nadzornimi organi in telesi tretjih držav na področju izmenjave informacij ali pregledov zagotavljanja kakovosti.
However, where the cooperation with third country authorities is related to audit working papers or other documents held by statutory auditors or audit firms, the procedures laid down by Directive 2006/43/EC should apply.
Vendar bi se morali v primerih, v katerih se sodelovanje z organi tretjih držav nanaša na revizijske delovne papirje ali druge dokumente, ki jih imajo zakoniti revizorji ali revizijska podjetja, uporabljati postopki, določeni v Direktivi 2006/43/ES.
Sustainable audit capacity and a competitive market for statutory audit services in which there is a sufficient choice of statutory auditors and audit firms capable of carrying out statutory audits of public-interest entities are required in order to ensure a smooth functioning of capital markets.
Za zagotavljanje nemotenega delovanja finančnih trgov so potrebni trajnostne revizijske zmogljivosti in konkurenčen trg za storitve obvezne revizije, ki ponuja dovolj izbire med zakonitimi revizorji in revizijskimi podjetji, zmožnimi opraviti obvezno revizijo subjektov javnega interesa.
The competent authorities and the European Competition Network (ECN) should report on the changes brought in the audit market structure introduced by this Regulation.
Pristojni organi in Evropska mreža za konkurenco (ECN) bi morali poročati o spremembah, ki jih v strukturo revizijskega trga vnaša ta uredba.
The alignment of the procedures for the adoption of delegated acts by the Commission to the Treaty on the Functioning of the European Union and, in particular, to Article 290 and 291 thereof, should be effected on a case-by-case basis.
Komisija bi morala prilagoditev postopkov za sprejetje delegiranih aktov s Pogodbo o delovanju Evropske unije, in zlasti s členoma 290 in 291, izvrševati za vsak primer posebej.
In order to take into account the developments in auditing and in the audit profession, the power to adopt acts in accordance with Article 290 of the Treaty on the Functioning of the European Union should be delegated to the Commission.
Da bi se upošteval razvoj revizije in poklica revizorja, bi bilo treba na Komisijo prenesti pooblastila, da v skladu s členom 290 Pogodbe o delovanju Evropske unije sprejme akte.
In particular, delegated acts are necessary for the purpose of adopting international auditing standards in the area of audit practice, independence of and internal controls of statutory auditors and audit firms.
Zlasti so delegirani akti potrebni za namen sprejemanja mednarodnih revizijskih standardov na področju revizijske prakse ter neodvisnosti in notranjih kontrol zakonitih revizorjev in revizijskih podjetij.
The international auditing standards adopted should not amend any requirements of this Regulation or supplement any of those requirements, except for those precisely defined.
Sprejeti mednarodni revizijski standardi ne bi smeli spreminjati nobenih zahtev iz te uredbe, ali dopolnjevati katero koli izmed teh zahtev, razen tistih, ki so natančno opredeljene.
It is of particular importance that the Commission carry out appropriate consultations during its preparatory work, including consultations at expert level.
Zlasti je pomembno, da Komisija pri svojem pripravljalnem delu opravi ustrezna posvetovanja, vključno na ravni strokovnjakov.
In order to ensure legal certainty and the smooth transition to the regime introduced by this Regulation, it is important to introduce a transitional period regarding the entry into force of the obligation to rotate statutory auditors and audit firms and the obligation to organise a selection procedure for the choice of statutory auditors and audit firms.
Za zagotovitev pravne varnosti in nemotenega prehoda na ureditev iz te uredbe je treba uvesti prehodno obdobje glede začetka veljavnosti obveznosti v zvezi z menjavo zakonitih revizorjev in revizijskih podjetij ter obveznosti glede organizacije postopka izbire zakonitih revizorjev in revizijskih podjetij.
References to provisions of Directive 2006/43/EC should be understood as references to the national provisions transposing those provisions of Directive 2006/43/EC.
Sklicevanje na določbe iz Direktive 2006/43/ES bi bilo treba razumeti kot sklicevanje na nacionalne določbe, ki prenašajo zadevne določbe iz navedene direktive.
The new European audit framework as established by this Regulation and Directive 2014/56/EU of the European Parliament and of the Council [20] replaces existing requirements laid down in Directive 2006/43/EC and should be interpreted without referring to any preceding instruments such as Commission recommendations adopted under the previous framework.
Novi evropski revizijski okvir, kakor je bil vzpostavljen s to uredbo in Direktivo 2014/56/EU Evropskega parlamenta in Sveta [20] bo nadomestil sedanje zahteve iz Direktive 2006/43/ES in bi ga bilo treba razlagati brez sklicevanja na kateri koli predhodni instrument, kot so npr. priporočila Komisije, sprejeta v prejšnjem okviru.