natgillin/translations-raw huggingface dataset:
Where a statutory auditor or an audit firm carries out a statutory audit of an undertaking which is part of a group whose parent undertaking is situated in a third country, the confidentiality and professional secrecy rules referred to in paragraph 1 of this Article shall not impede the transfer by the statutory auditor or the audit firm of relevant documentation concerning the audit work performed to the group auditor situated in a third country if such documentation is necessary for the performance of the audit of consolidated financial statements of the parent undertaking.
Notranja organizacija zakonitih revizorjev in revizijskih podjetij
A statutory auditor or an audit firm that carries out the statutory audit of an undertaking which has issued securities in a third country, or which forms part of a group issuing statutory consolidated financial statements in a third country, may only transfer the audit working papers or other documents relating to the audit of that entity that he, she or it holds to the competent authorities in the relevant third countries under the conditions set out in Article 47.
Države članice zagotovijo, da zakoniti revizor ali revizijsko podjetje izpolnjuje naslednje organizacijske zahteve:
The transfer of information to the group auditor situated in a third country shall comply with Chapter IV of Directive 95/46/EC and the applicable national rules on personal data protection.’
revizijsko podjetje oblikuje ustrezne politike in postopke, s katerimi zagotovi, da njegovi lastniki ali delničarji ter člani upravnih, poslovodnih in nadzornih organov tega podjetja ali pridruženega podjetja ne posegajo v izvajanje obvezne revizije na kakršen koli način, ki bi ogrozil neodvisnost in nepristranskost zakonitega revizorja, ki izvaja obvezno revizijo v imenu revizijskega podjetja;
‘Article 24a
zakoniti revizor ali revizijsko podjetje ima zanesljive upravne in računovodske postopke, mehanizme notranjega obvladovanja kakovosti, učinkovite postopke za oceno tveganja ter učinkovite nadzorne in zaščitne ukrepe za sisteme obdelovanja informacij.
Internal organisation of statutory auditors and audit firms
Namen teh mehanizmov notranjega obvladovanja kakovosti je zagotoviti skladnost z odločitvami in postopki na vseh ravneh revizijskega podjetja ali delovne strukture zakonitega revizorja.
Member States shall ensure that a statutory auditor or an audit firm complies with the following organisational requirements:
zakoniti revizor ali revizijsko podjetje oblikuje ustrezne politike in postopke, s katerimi zagotovi, da imajo njegovi zaposleni in katere koli druge fizične osebe, katerih storitve so na voljo zakonitemu revizorju ali revizijskemu podjetju ali so pod njegovim nadzorom in ki so neposredno vključene v dejavnosti obvezne revizije, ustrezno znanje in izkušnje za izvajanje dodeljenih nalog;
an audit firm shall establish appropriate policies and procedures to ensure that its owners or shareholders, as well as the members of the administrative, management and supervisory bodies of the firm, or of an affiliate firm, do 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;
zakoniti revizor ali revizijsko podjetje oblikuje ustrezne politike in postopke, s katerimi zagotovi, da se zunanje izvajanje pomembnih revizijskih funkcij ne opravlja tako na škodo kakovosti notranjega obvladovanja kakovosti zakonitega revizorja ali revizijskega podjetja in zmožnosti pristojnih organov, da nadzirajo, kako zakoniti revizor ali revizijsko podjetje izpolnjuje obveznosti iz te direktive in po potrebi Uredbe (EU) št. 537/2014;
a statutory auditor or an audit firm shall have sound administrative and accounting procedures, internal quality control mechanisms, effective procedures for risk assessment, and effective control and safeguard arrangements for information processing systems.
zakoniti revizor ali revizijsko podjetje vzpostavi ustrezno in učinkovito organizacijsko in administrativno ureditev za preprečevanje, ugotavljanje, odpravljanje ali obvladovanje in razkritje nevarnosti za neodvisnost iz členov 22, 22a in 22b;
Those internal quality control mechanisms shall be designed to secure compliance with decisions and procedures at all levels of the audit firm or of the working structure of the statutory auditor;
zakoniti revizor ali revizijsko podjetje oblikuje ustrezne politike in postopke za izvajanje obveznih revizij, usposabljanje, nadzor in pregled dejavnosti zaposlenih ter organiziranje strukture revizijskega spisa iz člena 24b(5);
a statutory auditor or an audit firm shall establish appropriate policies and procedures to ensure that his, her or its employees and any other natural persons whose services are placed at his, her or its disposal or under his, her or its control, and who are directly involved in the statutory audit activities, have appropriate knowledge and experience for the duties assigned;
zakoniti revizor ali revizijsko podjetje vzpostavi sistem notranjega obvladovanja kakovosti, da zagotovi kakovostno obvezno revizijo.
a statutory auditor or an audit firm shall establish appropriate policies and procedures to ensure that outsourcing of important audit functions is not undertaken in such a way as to impair the quality of the statutory auditor's or the audit firm's internal quality control and the ability of the competent authorities to supervise the statutory auditor's or the audit firm's compliance with the obligations laid down in this Directive and, where applicable, in Regulation (EU) No 537/2014;
Sistem obvladovanja kakovosti zajema vsaj politike in postopke iz točke (f).
a statutory auditor or an audit firm shall establish appropriate and effective organisational and administrative arrangements to prevent, identify, eliminate or manage and disclose any threats to their independence as referred to in 22, 22a and 22b;
V primeru revizijskega podjetja je za sistem notranjega obvladovanja kakovosti odgovorna oseba, ki je usposobljen za zakonitega revizorja;
a statutory auditor or an audit firm shall establish appropriate policies and procedures for carrying out statutory audits, coaching, supervising and reviewing employees activities and organising the structure of the audit file as referred to in Article 24b(5);
zakoniti revizor ali revizijsko podjetje uporablja ustrezne sisteme, vire in postopke za zagotavljanje stalnosti in pravilnosti pri izvajanju svojih dejavnosti obvezne revizije;
a statutory auditor or an audit firm shall establish an internal quality control system to ensure the quality of the statutory audit.
zakoniti revizor ali revizijsko podjetje vzpostavi tudi primerno in učinkovito organizacijsko in upravno ureditev za ukrepanje v primeru dogodkov, ki imajo ali bi lahko imeli resne posledice za integriteto njegovih dejavnosti obvezne revizije, in za evidentiranje teh dogodkov;
The quality control system shall at least cover the policies and procedures described in point (f).
zakoniti revizor ali revizijsko podjetje ima ustrezne politike prejemkov, vključno z deljenjem dobička, ki z zadostnimi spodbudami za učinkovitost zagotavljajo kakovostno revizijo.
In the case of an audit firm, responsibility for the internal quality control system shall lie with a person who is qualified as a statutory auditor;
Zlasti višina prihodkov, ki jih zakoniti revizor ali revizijsko podjetje prejme od opravljanja nerevizijskih storitev, revidiranemu subjektu, ni del ocene učinkovitosti in prejemkov nobene od oseb, vključenih v revizijo, ali oseb, ki bi lahko vplivale na njen potek;
a statutory auditor or an audit firm shall use appropriate systems, resources and procedures to ensure continuity and regularity in the carrying out of his, her or its statutory audit activities;
zakoniti revizor ali revizijsko podjetje spremlja in ocenjuje ustreznost in učinkovitost svojih sistemov, mehanizmov notranjega obvladovanja kakovosti in ureditev, vzpostavljenih v skladu s to direktivo in po potrebi Uredbo (EU) št. 537/2014, ter sprejme ustrezne ukrepe za odpravo morebitnih pomanjkljivosti.
a statutory auditor or an audit firm shall also establish appropriate and effective organisational and administrative arrangements for dealing with and recording incidents which have, or may have, serious consequences for the integrity of his, her or its statutory audit activities;
Zakoniti revizor ali revizijsko podjetje izvaja zlasti letno ocenjevanje sistema notranjega obvladovanja kakovosti iz točke (g).
a statutory auditor or an audit firm shall have in place adequate remuneration policies, including profit-sharing policies, providing sufficient performance incentives to secure audit quality.
Zakoniti revizor ali revizijsko podjetje vodi evidenco o ugotovitvah navedenega ocenjevanja in vseh predlaganih ukrepih za spremembo sistema notranjega obvladovanja kakovosti.
In particular, the amount of revenue that the statutory auditor or the audit firm derives from providing non-audit services to the audited entity shall not form part of the performance evaluation and remuneration of any person involved in, or able to influence the carrying out of, the audit;
Politike in postopki iz prvega pododstavka se dokumentirajo in posredujejo zaposlenim pri zakonitem revizorju ali v revizijskem podjetju.
a statutory auditor or an audit firm shall monitor and evaluate the adequacy and effectiveness of his, her or its systems, internal quality control mechanisms and arrangements established in accordance with this Directive and, where applicable, Regulation (EU) No 537/2014 and take appropriate measures to address any deficiencies.
Države članice lahko določijo poenostavljene zahteve za revizije iz točk (b) in (c) točke 1 člena 2.
A statutory auditor or an audit firm shall in particular carry out an annual evaluation of the internal quality control system, referred to in point (g).
Vsako zunanje izvajanje revizijskih nalog iz točke (d) tega odstavka ne vpliva na odgovornost zakonitega revizorja ali revizijskega podjetja do revidiranega subjekta.
A statutory auditor or an audit firm shall keep records of the findings of that evaluation and any proposed measure to modify the internal quality control system.
Zakoniti revizor ali revizijsko podjetje pri izpolnjevanju zahtev iz odstavka 1 tega člena upošteva obseg in kompleksnost svojih dejavnosti.
The policies and procedures referred to in the first subparagraph shall be documented and communicated to the employees of the statutory auditor or the audit firm.
Zakoniti revizor ali revizijsko podjetje lahko pristojnemu organu dokaže, da so politike in postopki, zasnovani zaradi doseganja take skladnosti, ustrezni zaradi obsega in kompleksnosti dejavnosti zakonitega revizorja ali revizijskega podjetja.“;
Member States may provide simplified requirements for the audits referred in points (b) and (c) of point 1 of Article 2.
„Člen 24b
Any outsourcing of audit functions as referred to in point (d) of this paragraph shall not affect the responsibility of the statutory auditor or the audit firm towards the audited entity.
Organizacija dela
The statutory auditor or the audit firm shall take into consideration the scale and complexity of his, her or its activities when complying with the requirements set out in paragraph 1 of this Article.
Države članice zagotovijo, da kadar obvezno revizijo izvaja revizijsko podjetje, to revizijsko podjetje imenuje vsaj enega ključnega revizijskega partnerja.
The statutory auditor or the audit firm shall be able to demonstrate to the competent authority that the policies and procedures designed to achieve such compliance are appropriate given the scale and complexity of activities of the statutory auditor or the audit firm.’
Revizijsko podjetje ključnim revizijskim partnerjem zagotovi zadostne vire in ustrezno osebje, ki ima potrebne sposobnosti in zmožnosti za ustrezno opravljanje nalog tega partnerja oziroma podjetja.
‘Article 24b
Glavna merila, na podlagi katerih revizijsko podjetje izbere ključne revizijske partnerje, so zagotavljanje kakovostne revizije, neodvisnost in usposobljenost.
Organisation of the work
Ključni revizijski partnerji dejavno sodelujejo pri izvajanju obvezne revizije.
Member States shall ensure that, when the statutory audit is carried out by an audit firm, that audit firm designates at least one key audit partner.
Zakoniti revizor med izvajanjem obvezne revizije poslu nameni dovolj časa in mu dodeli dovolj virov za ustrezno opravljanje svojih nalog.
The audit firm shall provide the key audit partner(s) with sufficient resources and with personnel that have the necessary competence and capabilities to carry out his, her or its duties appropriately.
Države članice zagotovijo, da zakoniti revizor ali revizijsko podjetje evidentira kršitve določb te direktive in po potrebi Uredbe (EU) št. 537/2014.
Securing audit quality, independence and competence shall be the main criteria when the audit firm selects the key audit partner(s) to be designated.
Države članice lahko zakonite revizorje in revizijska podjetja izvzamejo iz te obveznosti, kar zadeva manjše kršitve.
The key audit partner(s) shall be actively involved in the carrying-out of the statutory audit.
Zakoniti revizorji in revizijska podjetja evidentirajo tudi morebitne posledice vseh kršitev, vključno z ukrepi za obvladovanje takih kršitev in za spremembo svojega sistema notranjega obvladovanja kakovosti.
When carrying out the statutory audit, the statutory auditor shall devote sufficient time to the engagement and shall assign sufficient resources to enable him or her to carry out his or her duties appropriately.
Pripravijo letno poročilo, ki vsebuje pregled vseh takih sprejetih ukrepov in o njem poroča znotraj podjetja.
Member States shall ensure that the statutory auditor or the audit firm keeps records of any breaches of the provisions of this Directive and, where applicable, of Regulation (EU) No 537/2014.
Kadar zakoniti revizor ali revizijsko podjetje za nasvet zaprosi zunanje strokovnjake, to zahtevo in prejeti nasvet dokumentira.
Member States may exempt statutory auditors and audit firms from this obligation with regard to minor breaches.
Zakoniti revizor ali revizijsko podjetje vodi evidenco za vsako posamezno stranko.
Statutory auditors and audit firms shall also keep records of any consequence of any breach, including the measures taken to address such breach and to modify their internal quality control system.
Taka evidenca za vsako revidirano stranko vključuje naslednje podatke:
They shall prepare an annual report containing an overview of any such measures taken and shall communicate that report internally.
ime, naslov in kraj poslovanja;
When a statutory auditor or an audit firm asks external experts for advice, he, she or it shall document the request made and the advice received.
v primeru revizijskega podjetja imena ključnih revizijskih partnerjev;
A statutory auditor or an audit firm shall maintain a client account record.
zaračunana plačila za obvezno revizijo in druge storitve v vsakem poslovnem letu.
Such record shall include the following data for each audit client:
Zakoniti revizor ali revizijsko podjetje pripravi revizijski spis za vsako obvezno revizijo.
the name, the address and the place of business;
Zakoniti revizor ali revizijsko podjetje dokumentira vsaj podatke, evidentirane v skladu s členom 22b(1) te direktive in po potrebi členi 6 do 8 Uredbe (EU) št. 537/2014.
in the case of an audit firm, the name(s) of the key audit partner(s);
Zakoniti revizor ali revizijsko podjetje hrani vse druge podatke in dokumente, ki so pomembni za utemeljitev poročila iz člena 28 te direktive in po potrebi členov 10 in 11 Uredbe (EU) št. 537/2014 ter za spremljanje skladnosti s to direktivo in drugimi veljavnimi zakonskimi zahtevami.
the fees charged for the statutory audit and the fees charged for other services in any financial year.
Revizijski spis se zaključi najpozneje 60 dni po datumu podpisa revizijskega poročila iz člena 28 te direktive in po potrebi člena 10 Uredbe (EU) št. 537/2014.
A statutory auditor or an audit firm shall create an audit file for each statutory audit.
Zakoniti revizor ali revizijsko podjetje evidentira vse pisne pritožbe, prejete v zvezi z uspešnostjo izvedenih obveznih revizij.
The statutory auditor or the audit firm shall document at least the data recorded pursuant to Article 22b(1) of this Directive, and, where applicable, Articles 6 to 8 of Regulation (EU) No 537/2014.
Države članice lahko določijo poenostavljene zahteve iz odstavkov 3 in 6 za revizije iz točk (b) in (c) točke 1 člena 2.“;
The statutory auditor or the audit firm shall retain any other data and documents that are of importance in support of the report referred to in Articles 28 of this Directive and, where applicable, Articles 10 and 11 of Regulation (EU) No 537/2014 and for monitoring compliance with this Directive and other applicable legal requirements.
„Člen 25a
The audit file shall be closed no later than 60 days after the date of signature of the audit report referred to in Article 28 of this Directive and, where applicable, Article 10 of Regulation (EU) No 537/2014.
Obseg obvezne revizije
The statutory auditor or the audit firm shall keep records of any complaints made in writing about the performance of the statutory audits carried out.
Brez poseganja v zahteve o poročanju iz člena 28 te direktive in po potrebi členov 10 in 11 Uredbe (EU) št. 537/2014 obvezna revizija ne vključuje zagotovila o prihodnji sposobnosti preživetja revidiranega subjekta ali učinkovitosti ali uspešnosti vodenja poslovanja subjekta s strani poslovodnega ali upravnega organa.“;
Member States may lay down simplified requirements with regard to paragraphs 3 and 6 for the audits referred to in points (b) and (c) of point 1 of Article 2.’
člen 26 se nadomesti z naslednjim:
‘Article 25a
„Člen 26
Scope of the statutory audit
Revizijski standardi
Without prejudice to the reporting requirements referred to in Article 28 of this Directive and, where applicable, Articles 10 and 11 of Regulation (EU) No 537/2014, the scope of the statutory audit shall not include assurance on the future viability of the audited entity or on the efficiency or effectiveness with which the management or administrative body has conducted or will conduct the affairs of the entity.’
Države članice od zakonitih revizorjev in revizijskih podjetij zahtevajo, da izvajajo obvezne revizije v skladu z mednarodnimi revizijskimi standardi, ki jih je Komisija sprejela v skladu z odstavkom 3.
Article 26 is replaced by the following:
Države članice lahko uporabljajo nacionalne revizijske standarde, postopke ali zahteve, dokler Komisija ne sprejme mednarodnega revizijskega standarda, ki zadeva isto področje.
‘Article 26
Za namene odstavka 1 ‚mednarodni revizijski standardi‘ pomenijo Mednarodne standarde revidiranja (MSR), mednarodni standard obvladovanja kakovosti (ISQC 1) ter druge povezane standarde, ki jih izda Mednarodna zveza računovodskih strokovnjakov (IFAC) prek Odbora za mednarodne standarde revidiranja in dajanja zagotovil (IAASB), kolikor so pomembni za obvezno revizijo.
Auditing standards
Na Komisijo se prenese pooblastilo, da z delegiranimi akti v skladu s členom 48a sprejme mednarodne revizijske standarde iz odstavka 1 na področju revizijske prakse, neodvisnosti in notranjega obvladovanja kakovosti zakonitih revizorjev in revizijskih podjetij za namene uporabe navedenih standardov v Uniji.
Member States shall require statutory auditors and audit firms to carry out statutory audits in compliance with international auditing standards adopted by the Commission in accordance with paragraph 3.
Komisija lahko sprejme mednarodne revizijske standarde le, če:
Member States may apply national auditing standards, procedures or requirements as long as the Commission has not adopted an international auditing standard covering the same subject-matter.
so bili pripravljeni po primernem predpisanem postopku. pod, javnim nadzorom in z zagotovljeno preglednostjo ter so splošno mednarodno sprejeti;
For the purposes of paragraph 1, “international auditing standards” means International Standards on Auditing (ISAs), International Standard on Quality Control (ISQC 1) and other related Standards issued by the International Federation of Accountants (IFAC) through the International Auditing and Assurance Standards Board (IAASB), in so far as they are relevant to the statutory audit.
zagotavljajo visoko raven verodostojnosti in kakovosti letnih ali konsolidiranih računovodskih izkazov v skladu z načeli iz člena 4(3) Direktive 2013/34/EU;
The Commission shall be empowered to adopt, by means of delegated acts in accordance with Article 48a, the international auditing standards referred to in paragraph 1 in the area of audit practice, independence and internal quality controls of statutory auditors and audit firms for the purposes of the application of those standards within the Union.
koristijo splošnemu interesu Unije in
The Commission may adopt the international auditing standards only if they:
ne spreminjajo nobenih zahtev iz te direktive ali dopolnjujejo katere od zahtev iz nje, razen tistih iz poglavja IV in členov 27 in 28.
have been developed with proper due process, public oversight and transparency, and are generally accepted internationally;
Države članice lahko ne glede na drugi pododstavek odstavka 1 poleg mednarodnih revizijskih standardov, ki jih sprejme Komisija, predpišejo dodatne revizijske postopke ali zahteve le,
contribute a high level of credibility and quality to the annual or consolidated financial statements in conformity with the principles set out in Article 4(3) of Directive 2013/34/EC;
če so ti revizijski postopki in zahteve potrebni zaradi učinkovanja nacionalnih pravnih zahtev v zvezi z obsegom obveznih revizij, ali
are conducive to the Union public good; and
če je potrebno za to, da se izboljšata verodostojnost in kakovost letnih računovodskih izkazov.
do not amend any of the requirements of this Directive or supplement any of its requirements apart from those set out in Chapter IV and Articles 27 and 28.
Države članice sporočijo revizijske postopke ali zahteve Komisiji vsaj tri mesece pred začetkom njihove veljavnosti ali v primerih zahtev, ki so že obstajale ob sprejetju mednarodnega revizijskega standarda, najpozneje v treh mesecih po sprejetju ustreznega mednarodnega revizijskega standarda.
Notwithstanding the second subparagraph of paragraph 1, Member States may impose audit procedures or requirements in addition to the international auditing standards adopted by the Commission, only
Kadar države članice zahtevajo obvezne revizije malih podjetij, lahko določijo, da se revizijski standardi iz odstavka 1 uporabljajo sorazmerno z obsegom in kompleksnostjo dejavnosti takih podjetij.
if those audit procedures or requirements are necessary in order to give effect to national legal requirements relating to the scope of statutory audits; or
Države članice lahko sprejmejo ukrepe, s katerimi zagotovijo, da se revizijski standardi za obvezne revizije malih podjetij uporabljajo sorazmerno.“;
to the extent necessary to add to the credibility and quality of financial statements.
člen 27 se nadomesti z naslednjim:
Member States shall communicate the audit procedures or requirements to the Commission at least three months before their entry into force or, in the case of requirements already existing at the time of adoption of an international auditing standard, at the latest within three months of the adoption of the relevant international auditing standard.
„Člen 27
Where a Member State requires the statutory audit of small undertakings, it may provide that application of the auditing standards referred to in paragraph 1 is to be proportionate to the scale and complexity of the activities of such undertakings.
Zakonite revizije konsolidiranih računovodskih izkazov
Member States may take measures in order to ensure the proportionate application of the auditing standards to the statutory audits of small undertakings.’
Države članice zagotovijo, da pri obvezni reviziji konsolidiranih računovodskih izkazov skupine podjetij: