natgillin/translations-raw huggingface dataset:
They should therefore be bound by strict rules on confidentiality and professional secrecy which should not, however, impede the proper enforcement of this Directive and of Regulation (EU) No 537/2014 or cooperation with the group auditor during the performance of the audit of consolidated financial statements when the parent undertaking is in a third country, provided that Directive 95/46/EC of the European Parliament and of the Council [6] is complied with.
Zato bi jih morala zavezovati stroga pravila o zaupnosti in poslovni skrivnosti, ki pa ne bi smela ovirati pravilnega izvajanja te direktive ali Uredbe (EU) št. 537/2014 ali sodelovanja z revizijsko skupino med izvajanjem revizije konsolidiranih računovodskih izkazov, če je nadrejeno podjetje v tretji državi, če je to v skladu z Direktivo 95/46/ES Evropskega parlamenta in Sveta [6].
However, such rules should not allow a statutory auditor or an audit firm to cooperate with third-country authorities outside the cooperation channels provided for in Chapter XI of Directive 2006/43/EC.
V skladu s takšnimi pravili pa zakoniti revizor ali revizijsko podjetje naj ne bi sodelovalo z organi tretjih držav zunaj okvirov sodelovanja iz poglavja XI Direktive 2006/43/ES.
Those confidentiality rules should also apply to any statutory auditor or audit firm that has ceased to be involved in a specific audit task.
Navedena pravila o zaupnosti bi morala veljati tudi za vsakega zakonitega revizorja ali revizijsko podjetje, ki ne sodeluje več pri posamezni revizijski nalogi.
Adequate internal organisation of statutory auditors and audit firms should help to prevent any threats to their independence.
Z ustrezno notranjo organizacijo zakonitih revizorjev in revizijskih podjetij bi bilo treba prispevati k preprečevanju kakršnih koli nevarnosti za njihovo neodvisnost.
Thus, owners or shareholders of an audit firm, as well as those managing it, should not intervene in the carrying-out of a statutory audit in any way which jeopardises the independence and objectivity of the statutory auditor who carries out the statutory audit on behalf of the audit firm.
Zato lastniki ali delničarji revizijskega podjetja in osebe, ki ga upravljajo, ne bi smeli posegati v izvajanje obvezne revizije na kakršen koli način, ki bi ogrozil neodvisnost in nepristranskost zakonitega revizorja, ki izvaja obvezno revizijo v imenu revizijskega podjetja.
Additionally, statutory auditors and audit firms should establish appropriate internal policies and procedures in relation to employees and other persons involved in the statutory audit activity within their organisations, in order to ensure compliance with their statutory obligations.
Poleg tega bi morali zakoniti revizorji in revizijska podjetja oblikovati ustrezne notranje politike in postopke za zaposlene in druge osebe, ki so vključene v dejavnost obvezne revizije v njihovi organizaciji, da bi zagotovili izpolnjevanje z zakonom določenih obveznosti.
Those policies and procedures should in particular seek to prevent and address any threats to independence and should ensure the quality, integrity and thoroughness of the statutory audit.
Namen navedenih politik in postopkov bi moral biti zlasti preprečevanje in odpravljanje vseh nevarnosti za neodvisnost ter zagotavljanje kakovosti, integritete in temeljitosti obvezne revizije.
Those policies and procedures should be proportionate, in view of the scale and complexity of the business of the statutory auditor or the audit firm.
Navedene politike in postopki bi morali biti sorazmerni glede na obseg in kompleksnost poslovanja zakonitega revizorja ali revizijskega podjetja.
The statutory audit results in the expression of an opinion that the financial statements give a true and fair view of the audited entities in accordance with the relevant financial reporting framework.
Na podlagi obvezne revizije se pripravi mnenje o resničnosti in poštenosti računovodskih izkazov revidiranih subjektov v skladu z zadevnim okvirom finančnega poročanja.
Stakeholders, however, might be unaware of the limitations of an audit, as regards, for example, materiality, sampling techniques, the role of the auditor in the detection of fraud and the responsibility of managers, which can lead to an expectation gap.
Ker deležniki morda ne poznajo omejitev revizije, kar na primer zadeva pomembnost, tehnike vzorčenja, vloga revizorja pri odkrivanju prevar in odgovornost poslovodnega osebja, so lahko pričakovanja različna.
In order to reduce that gap, it is important to provide greater clarity as to the scope of the statutory audit.
Za zmanjšanje teh razlik je treba jasneje opredeliti obseg obvezne revizije.
It is important to ensure high-quality statutory audits within the Union.
V Uniji je treba zagotoviti visoko kakovost obveznih revizij.
All statutory audits should therefore be carried out on the basis of the international auditing standards adopted by the Commission.
Zato bi morale vse obvezne revizije potekati v skladu z mednarodnimi revizijskimi standardi, ki jih sprejme Komisija.
As international auditing standards are designed to be usable for entities of all sizes, of all types and in all jurisdictions, the competent authorities in Member States should take into account the scale and complexity of the business of small undertakings when assessing the scope of application of international auditing standards.
Ker so mednarodni revizijski standardi zasnovani za uporabo v subjektih vseh velikosti, vseh vrst ter v vseh pravosodnih sistemih, bi morali pristojni organi v državah članicah pri določanju področja uporabe mednarodnih revizijskih standardov upoštevati obseg in kompleksnost poslovanja malih podjetij.
Any provision or measure adopted by a Member State in this regard should not result in statutory auditors or audit firms being unable to carry out statutory audits in compliance with the international auditing standards.
Nobena določba ali ukrep, sprejet s tem v zvezi v državah članicah, ne bi smela preprečevati, da zakoniti revizor ali revizijska podjetja ne bi mogla izvajati obveznih revizij v skladu z mednarodnimi revizijskimi standardi.
Member States should be allowed to impose additional national audit procedures or requirements only if they stem from specific national legal requirements relating to the scope of the statutory audit of annual or consolidated financial statements, meaning that those requirements have not been covered by the adopted international auditing standards, or if they add to the credibility and quality of annual financial statements and consolidated financial statements.
Državam članicam bi bilo treba omogočiti, da uvedejo dodatne nacionalne revizijske postopke ali zahteve le, če ti izhajajo iz posebnih nacionalnih pravnih zahtev v zvezi z obsegom obvezne revizije letnih ali konsolidiranih računovodskih izkazov, ki jih ne vsebujejo sprejeti mednarodni revizijski standardi, ali če izboljšujejo verodostojnost in kakovost letnih računovodskih izkazov in konsolidiranih računovodskih izkazov.
The Commission should continue to be involved in the monitoring of the content of the international auditing standards and the process for their adoption by the International Federation of Accountants (IFAC).
Komisija bi morala biti še naprej vključena v spremljanje vsebine in postopka sprejetja mednarodnih revizijskih standardov s strani Mednarodne zveze računovodskih strokovnjakov (IFAC).
In the case of consolidated financial statements, it is important that there be a clear definition of the responsibilities of statutory auditors who audit different entities within the group concerned.
V primeru konsolidiranih računovodskih izkazov je treba jasno opredeliti odgovornosti zakonitih revizorjev, ki revidirajo različne subjekte v zadevni skupini.
For this purpose, the group auditor should bear full responsibility for the audit report.
Zato bi moral biti revizor skupine v celoti odgovoren za revizijsko poročilo.
In order to enhance the credibility and transparency of the quality assurance reviews performed in the Union, Member States' quality assurance systems should be governed by the competent authorities designated by the Member States to ensure public oversight of statutory auditors and audit firms.
Za izboljšanje verodostojnosti in preglednosti pregledov za zagotavljanje kakovosti, ki se izvajajo v Uniji, bi morali sisteme za zagotavljanje kakovosti držav članic upravljati pristojni organi, ki jih imenujejo države članice, da bi zagotovili javni nadzor nad revizorji in revizijskimi podjetji.
Quality assurance reviews are designed to prevent or address potential deficiencies in the manner in which statutory audits are carried out.
Cilj pregledov zagotavljanja kakovosti je preprečevanje ali obravnavanje možnih pomanjkljivosti pri načinu izvajanja obveznih revizij.
In order to ensure that the quality assurance reviews are sufficiently comprehensive, the competent authorities, when carrying out such reviews, should take into account the scale and complexity of the activity of the statutory auditors and the audit firms.
Da bi zagotovili, da so pregledi za zagotavljanje kakovosti dovolj razumljivi, bi morali pristojni organi pri izvajanju takih pregledov upoštevati raven in kompleksnost dejavnosti zakonitih revizorjev in revizijskih podjetij.
In order to improve compliance with the requirements of this Directive and of Regulation (EU) No 537/2014, and in the light of the Commission Communication of 8 December 2010 entitled ‘Reinforcing sanctioning regimes in the financial services sector’, the power to adopt supervisory measures by, and the sanctioning powers of, competent authorities should be enhanced.
Za zagotovitev večje skladnosti z zahtevami iz te direktive in Uredbe (EU) št. 537/2014 ter v skladu s sporočilom Komisije z dne 8. decembra 2010 z naslovom „Krepitev sistemov sankcij v sektorju finančnih storitev“ bi bilo treba določiti večja pooblastila pristojnih organov za sprejemanje nadzornih ukrepov in izrekanje sankcij.
Provision should be made for the imposition of administrative pecuniary sanctions on statutory auditors, audit firms and public-interest entities for identified infringements of the rules.
Določiti bi bilo treba upravne denarne kazni za ugotovljene kršitve pravil za zakonite revizorje, revizijska podjetja in subjekte javnega interesa.
The competent authorities should be transparent about the sanctions and measures that they apply.
Pristojni organi bi morali sankcije in ukrepe izvajati pregledno.
The adoption and publication of sanctions should respect fundamental rights as laid down in the Charter of Fundamental Rights of the European Union, in particular the right to respect for private and family life, the right to the protection of personal data, and the right to an effective remedy and to a fair trial.
Pri sprejetju in objavi sankcij bi bilo treba spoštovati temeljne pravice v skladu z Listino Evropske unije o temeljnih pravicah, zlasti pravico do spoštovanja zasebnega in družinskega življenja, pravico do varstva osebnih podatkov ter pravico do učinkovitega pravnega sredstva in nepristranskega sodišča.
Competent authorities should be able to impose administrative pecuniary sanctions that have a real deterrent effect, for instance in an amount of up to one million euros or higher in the case of natural persons and up to a percentage of total annual turnover in the preceding financial year in the case of legal persons or other entities.
Pristojnim organom bi bilo treba omogočiti, da izrečejo upravne denarne kazni, ki bi bile dejansko odvračilne, na primer do vrednosti enega milijona ali še več za fizične osebe, in do določenega deleža skupnega letnega prometa v predhodnem proračunskem letu za pravne osebe ali druge subjekte.
That goal is better achieved by relating the pecuniary sanction to the financial situation of the person committing the breach.
Ta cilj je lažje doseči, če so denarne kazni odvisne od finančnega položaja osebe, ki naredi kršitev.
Without prejudice to the possibility of withdrawing the approval of the statutory auditor or audit firm concerned, other types of sanctions which have a suitable deterrent effect should be envisaged.
Brez poseganja v možnost odvzema dovoljenja zakonitemu revizorju ali zadevnemu revizijskemu podjetju bi bilo treba predvideti druge vrste sankcij, ki imajo ustrezen odvračilen učinek.
In any case, Member States should apply identical criteria when determining the sanction to be imposed.
Države članice pa bi morale pri določanju sankcije, ki se izreče, v vsakem primeru uporabiti ista merila.
Whistleblowers can bring new information to the attention of competent authorities which may assist them in detecting and imposing sanctions for irregularities, including fraud.
Notranji informatorji lahko pristojne organe opozorijo na nove informacije, ki jim lahko pomagajo pri odkrivanju in sankcioniranju nepravilnosti, vključno s prevaro.
However, whistleblowers may be deterred from doing so for fear of retaliation, or may lack incentives to do so.
Vendar lahko notranje informatorje od tega odvrne strah pred povračilnimi ukrepi ali pomanjkanje spodbud.
Member States should therefore ensure that adequate arrangements are in place to encourage whistleblowers to alert them to possible infringements of this Directive or of Regulation (EU) No 537/2014 and to protect them from retaliation.
Države članice bi morale zato zagotoviti ustrezne ureditve, ki bodo notranje informatorje spodbujale k obveščanju pristojnih organov o morebitnih kršitvah te direktive ali Uredbe EU) št. 537/2014 ter jih zaščitile pred povračilnimi ukrepi.
Member States should also be able to provide them with incentives for doing so; however, whistleblowers should only be eligible for such incentives where they bring to light new information which they are not already legally obliged to notify and where that information results in a sanction for an infringement of this Directive or of Regulation (EU) No 537/2014.
Države članice bi morale imeti možnost, da jih lahko k temu tudi spodbujajo, vendar bi morali biti notranji informatorji do takšnih spodbud upravičeni le, kadar zagotovijo nove informacije, ki jih niso dolžni posredovati v skladu z zakonom, in kadar te informacije omogočijo sankcioniranje zaradi kršitve te direktive ali Uredbe EU) št. 537/2014.
However, Member States should also ensure that whistleblowing schemes implemented by them include mechanisms that provide appropriate protection for the reported persons, particularly as regards the right to the protection of their personal data and procedures to ensure their right of defence and their right to be heard before the adoption of a decision concerning them, as well as the right to seek an effective remedy before a tribunal against such a decision.
Vendar bi morale države članice zagotoviti tudi to, da sistemi za prijavljanje nepravilnosti, ki jih izvajajo, vključujejo mehanizme za zagotavljanje ustrezne zaščite prijavljenih oseb, zlasti kar zadeva njihovo pravico do varstva osebnih podatkov, ter postopke, ki zagotavljajo njihovo pravico do obrambe in zaslišanja pred sprejetjem odločitve v zvezi z njo ter pravico do učinkovitega pravnega sredstva pred sodiščem zoper odločitev v zvezi z njo.
The mechanisms established should also provide appropriate protection for whistleblowers, not only as regards the right to the protection of personal data but also by ensuring that they are not victims of undue retaliation.
Vzpostavljeni mehanizmi bi morali zagotavljati tudi ustrezno zaščito notranjih informatorjev, ne le kar zadeva pravico do varstva osebnih podatkov, ampak bi morali tudi zagotavljati, da ne bodo žrtve maščevanja.
The public oversight of statutory auditors and audit firms encompasses the approval and registration of statutory auditors and audit firms, the adoption of standards in respect of professional ethics and internal quality control of audit firms, continuing education, and the systems of quality assurance, investigation and sanctions for statutory auditors and audit firms.
Javni nadzor zakonitih revizorjev in revizijskih podjetij zajema dodeljevanje dovoljenj in registracijo zakonitih revizorjev in revizijskih podjetij, sprejetje standardov v zvezi s poklicno etiko in notranjem nadzoru kakovosti revizijskih podjetij, stalno izobraževanje ter sisteme za zagotavljanje kakovosti, preiskave in sankcije za zakonite revizorje ter revizijska podjetja.
In order to enhance the transparency of auditor oversight and to allow for greater accountability, each Member State should designate a single authority to be in charge of public oversight of statutory auditors and audit firms.
Da bi povečali preglednost nadzora nad revizorji in omogočili večjo odgovornost, bi morale vse države članice imenovati le en organ, odgovoren za javni nadzor zakonitih revizorjev in revizijskih podjetij.
The independence of such public oversight authorities from the audit profession is a core prerequisite for the integrity, efficiency and orderly functioning of public oversight of statutory auditors and audit firms.
Neodvisnost takšnih organov za javni nadzor od revizijske stroke je ključni pogoj za integriteto, učinkovitost in pravilno delovanje javnega nadzora zakonitih revizorjev in revizijskih podjetij.
Consequently, the public oversight authorities should be governed by non-practitioners and Member States should establish independent and transparent procedures for the selection of such non-practitioners.
Zato bi morale organe za javni nadzor voditi osebe, ki niso aktivni revizorji, države članice pa bi morale vzpostaviti neodvisne in pregledne postopke za izbiro takih oseb, ki niso aktivni revizorji.
Member States should be able to create exemptions to the requirements imposed on auditing services when they are provided to cooperatives and savings banks.
Državam članicam bi bilo treba omogočiti, da uvedejo izjeme od zahtev, ki jim morajo ustrezati revizijske storitve, kadar se opravljajo za zadruge ali hranilnice.
Member States should be able to delegate or allow competent authorities to delegate the tasks of those competent authorities to other authorities or to bodies authorised or designated by law.
Države članice bi morale imeti možnost, da naloge prenesejo ali dovolijo pristojnim organom, da naloge teh pristojnih organov prenesejo na druge organe ali subjekte, ki so pooblaščeni ali imenovani z zakonom.
Such delegation should be subject to several conditions and the competent authority concerned should bear the ultimate responsibility for the oversight.
Tak prenos bi moral biti odvisen od več pogojev, zadevni pristojni organ pa bi moral v končni fazi biti odgovoren za nadzor.
Public oversight authorities should be vested with sufficient powers to fulfil their tasks in an effective manner.
Da bi zagotovili učinkovito izpolnjevanje nalog organov javnega nadzora, bi morali ti imeti ustrezna pooblastila za to.
In addition, they should be provided with sufficient human and financial resources to perform their tasks.
Poleg tega bi morali imeti organi javnega nadzora zadostne človeške in finančne vire za izvajanje nalog.
Adequate oversight of statutory auditors and audit firms that engage in cross-border activities or are part of networks necessitates exchange of information between the public oversight authorities of the Member States.
Zaradi ustreznega nadzora zakonitih revizorjev in revizijskih podjetij, ki se ukvarjajo s čezmejnimi dejavnostmi ali so del omrežij, je potrebna izmenjava informacij med organi javnega nadzora držav članic.
In order to protect the confidentiality of the information that may be thus exchanged, Member States should subject to the obligation of professional secrecy not only the employees of the public oversight authorities but also all persons to whom the public oversight authorities may have delegated tasks.
Zaradi zaščite zaupnosti morebitnih tako izmenjanih informacij bi morale države članice od osebja organov javnega nadzora in vseh oseb, ki jim organi javnega nadzora morda dodelijo naloge, zahtevati, da varujejo poslovno skrivnost.
Where there are proper grounds for acting, shareholders, other bodies of the audited entities when defined by national law or the competent authorities responsible for the oversight of statutory auditors and audit firms or, when provided for by national law, the competent authorities responsible for the supervision of the public-interest entity should be empowered to bring a claim before a national court for the dismissal of the statutory auditor.
Kadar so podani utemeljeni razlogi za ukrepanje, bi bilo treba na delničarje, druge organe revidiranih subjektov, kadar je to določeno v nacionalnem pravu, ali pristojne organe, odgovorne za nadzor zakonitih revizorjev in revizijskih podjetij, ali na pristojne organe, odgovorne za nadzor subjekta javnega interesa, kadar tako določa nacionalno pravo, prenesti pooblastilo, da pri nacionalnem sodišču začnejo postopek za razrešitev zakonitega revizorja.
Audit committees, or bodies performing an equivalent function within the audited public-interest entity, have a decisive role to play in contributing to high-quality statutory audit.
Revizijske komisije ali organi, ki opravljajo enako funkcijo v revidiranem subjektu javnega interesa, odločilno prispevajo k visokokakovostni obvezni reviziji.
It is particularly important to reinforce the independence and technical competence of the audit committee by requiring that a majority of its members be independent and that at least one of its members have competence in auditing and/or accounting.
Da bi zagotovili večjo neodvisnost in strokovnost revizijske komisije, je treba določiti, da mora biti večina njenih članov neodvisna ter da je vsaj en član komisije usposobljen za revizijo in/ali računovodstvo.
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 [7] sets out the way in which audit committees should be established and the manner in which they should function.
V Priporočilu Komisije z dne 15. februarja 2005 o vlogi neizvršnih direktorjev ali članov nadzornega sveta javnih družb in o komisijah upravnega odbora ali nadzornega sveta [7] je določeno, kako bi se morale ustanoviti in delovati revizijske komisije.
However, in view of the size of boards in companies with reduced market capitalisation and in small and medium-sized public-interest entities, it is appropriate to provide that the functions assigned to the audit committee for such entities, or to a body performing equivalent functions within the audited entity, may be performed by the administrative or supervisory body as a whole.
Vendar bi bilo ob upoštevanju velikosti upravnih odborov in nadzornih svetov v družbah z zmanjšano tržno kapitalizacijo ter v malih in srednje velikih subjektih javnega interesa ustrezno, da bi lahko naloge, dodeljene revizijski komisiji za navedene subjekte ali organu, ki v revidiranem subjektu opravlja enake funkcije, izvajalo upravni ali nadzorni organ kot celota.
Public-interest entities which are undertakings for collective investment in transferable securities (UCITS) or alternative investment funds should also be exempted from the obligation to have an audit committee.
Tudi subjekti javnega interesa, ki so kolektivni naložbeni podjemi za vlaganja v prenosljive vrednostne papirje (KNPVP) ali alternativni investicijski skladi, bi morali biti oproščeni obveznost, da imajo revizijsko komisijo.
This exemption takes into account the fact that, where those funds function merely for the purpose of pooling assets, the employment of an audit committee is not appropriate.
Pri tej izjemi je upoštevano dejstvo, da kadar ti skladi delujejo le za namen združevanja sredstev, uporaba revizijske komisije ni ustrezna.
UCITS and alternative investments funds, as well as their management companies, operate in a strictly defined regulatory environment and are subject to specific governance mechanisms, such as controls exercised by their depositary.
KNPVP in alternativni investicijski skladi ter njihove družbe za upravljanje delujejo v strogo določenem zakonodajnem okolju, zanje pa veljajo posebni mehanizmi upravljanja, npr. kontrole, ki jih izvajajo njihovi depozitarji.