natgillin/translations-raw huggingface dataset:
a person shall not be allowed to act as an inspector in an inspection of a statutory auditor or an audit firm until at least three years have elapsed since that person ceased to be a partner or employee of that statutory auditor or of that audit firm or to be otherwise associated with that statutory auditor or audit firm;
oseba ne sme opravljati nalog inšpektorja pri inšpekcijskem pregledu zakonitega revizorja ali revizijskega podjetja vsaj tri leta, odkar navedena oseba ni več partner zadevnega revizorja ali revizijskega podjetja ali ni več zaposlena pri zadevnem zakonitem revizorju ali revizijskem podjetju ali kako drugače povezana s tem zakonitim revizorjem ali revizijskim podjetjem;
inspectors shall declare that there are no conflicts of interest between them and the statutory auditor and the audit firm to be inspected.
inšpektorji izjavijo, da med njimi ter zakonitim revizorjem in revizijskim podjetjem, ki ga pregledujejo, ni nasprotja interesov.
By way of derogation from point (b) of paragraph 1, a competent authority may contract experts for carrying out specific inspections when the number of inspectors within the authority is insufficient.
Z odstopanjem od točke (b) odstavka 1 lahko pristojni organ v primeru, če nima dovolj inšpektorjev, za izvajanje posameznih inšpekcijskih pregledov pogodbeno lahko vključi strokovnjake.
The competent authority may also be assisted by experts when this is essential for the proper conduct of an inspection.
Prav tako lahko strokovnjaki pristojnim organom pomagajo, ko je to nujno za pravilno izvedbo inšpekcijskega pregleda.
In such instances, the competent authorities and the experts shall comply with the requirements of this paragraph.
V takih primerih pristojni organi in strokovnjaki izpolnjujejo zahteve iz tega odstavka.
Experts shall not be involved in the governance of, or employed or otherwise contracted by professional associations and bodies but may be members of such associations or bodies.
Strokovnjaki ne smejo biti vključeni v upravljanje strokovnih združenj in organov, ne smejo biti v njih zaposleni ali imeti z njimi sklenjenih drugačnih pogodb, lahko pa so člani takšnih združenj ali organov.
The scope of inspections shall at least cover:
Inšpekcijski pregledi vključujejo vsaj:
an assessment of the design of the internal quality control system of the statutory auditor or of the audit firm;
oceno zasnove sistema notranjega obvladovanja kakovosti zakonitega revizorja ali 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 preskušanje skladnosti postopkov in pregled revizijskih spisov subjektov javnega interesa, da se preveri učinkovitost sistema notranjega obvladovanja kakovosti;
in the light of the findings of the inspection under points (a) and (b) of this paragraph, 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 13.
oceno vsebine najnovejšega letnega poročila o preglednosti, ki ga je objavil zakoniti revizor ali revizijsko podjetje v skladu s členom 13, ob upoštevanju ugotovitev inšpekcijskega pregleda iz točk (a) in (b) tega odstavka.
At least the following internal quality control policies and procedures of the statutory auditor or the audit firm shall be reviewed:
Pregledajo se vsaj naslednje politike in postopki notranjega nadzora kakovosti 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 set out in Chapter IV of Directive 2006/43/EC and Articles 4 and 5 of this Regulation, 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 glede obvladovanja kakovosti ter etičnimi zahtevami in zahtevami glede neodvisnosti, vključno z zahtevami v zvezi s poglavjem IV Direktive 2006/43/ES in člena 4 in 5 te uredbe, ter ustreznimi zakoni in drugimi predpisi zadevne države članice;
the quantity and quality of resources used, including compliance with continuing education requirements as set out in Article 13 of Directive 2006/43/EC;
količina in kakovost uporabljenih sredstev, vključno s skladnostjo z zahtevami o stalnem izobraževanju iz člena 13 Direktive 2006/43/ES;
compliance with the requirements set out in Article 4 of this Regulation on the audit fees charged.
skladnost z zahtevami o zaračunanih plačilih za revizijske storitve iz člena 4 te uredbe.
For the purposes of testing compliance, audit files shall be selected on the basis of an analysis of the risk of a failure to carry out a statutory audit adequately.
Za preskušanje skladnosti se na podlagi analize tveganja za neustrezno izvajanje obvezne revizije izberejo revizijski spisi.
Competent authorities shall also periodically review the methodologies used by statutory auditors and audit firms to carry out statutory audits.
Pristojni organi redno pregledujejo tudi metodologije, ki jih zakoniti revizorji in revizijska podjetja uporabljajo za izvajanje obvezne revizije.
In addition to the inspection covered by the first subparagraph, competent authorities shall have the power to perform other inspections.
Poleg inšpekcijskih pregledov iz prvega pododstavka so pristojni organi pooblaščeni, da izvajajo druge inšpekcije.
The findings and conclusions of inspections on which recommendations are based, including the findings and conclusions related to a transparency report, shall be communicated to and discussed with the inspected statutory auditor or audit firm before an inspection report is finalised.
Ugotovitve in sklepi inšpekcijskih pregledov, na katerih temeljijo priporočila, vključno z ugotovitvami in sklepi v zvezi s poročilom o preglednosti, se sporočijo zakonitemu revizorju ali revizijskemu podjetju, ki se pregleduje, ter se skupaj z njim obravnavajo pred pripravo končnega poročila o inšpekcijskem pregledu.
Recommendations of inspections shall be implemented by the inspected statutory auditor or audit firm within a reasonable period set by the competent authority.
Zakoniti revizor ali revizijsko podjetje, ki se pregleduje, v razumnem obdobju, ki ga določi pristojni organ, izvede ukrepe na podlagi priporočil inšpekcijskih pregledov.
Such period shall not exceed 12 months in the case of recommendations on the internal quality control system of the statutory auditor or of the audit firm.
V primeru priporočil glede sistema notranjega obvladovanja kakovosti zakonitega revizorja ali revizijskega podjetja tako obdobje ne sme biti daljše od 12 mesecev.
The inspection shall be the subject of a report which shall contain the main conclusions and recommendations of the quality assurance review.
V zvezi z inšpekcijskim pregledom se pripravi poročilo, ki vsebuje glavne sklepe in priporočila o pregledu za zagotavljanje kakovosti.
Monitoring market quality and competition
Spremljanje kakovosti trga in konkurenčnosti
The competent authorities designated under Article 20(1) and the European Competition Network (ECN), as appropriate, shall regularly monitor the developments in the market for providing statutory audit services to public-interest entities and shall in particular assess the following:
Pristojni organi, določeni v skladu s členom 20(1) in po potrebi Evropska mreža za konkurenco (ECN) redno spremljajo razvoj trga za zagotavljanje storitev obveznih revizij subjektov javnega interesa in zlasti ocenijo naslednje:
the risks arising from high incidence of quality deficiencies of a statutory auditor or an audit firm, including systematic deficiencies within an audit firm network, which may lead to the demise of any audit firm, the disruption in the provision of statutory audit services whether in a specific sector or across sectors, the further accumulation of risk of audit deficiencies and the impact on the overall stability of the financial sector;
tveganja zaradi velikega števila pomanjkljivosti v zvezi s kakovostjo zakonitega revizorja ali revizijskega podjetja, vključno s sistemskimi pomanjkljivostmi v mreži revizijskega podjetja, ki bi lahko povzročile propad katerega koli revizijskega podjetja, motnjami pri zagotavljanju storitev obvezne revizije v posameznem sektorju ali na medsektorski ravni, dodatnim kopičenjem tveganja revizijskih pomanjkljivosti in vplivom na splošno stabilnost finančnega sektorja;
the market concentration levels, including in specific sectors;
ravni tržnih koncentracij, tudi za posamezne sektorje;
the performance of audit committees;
učinkovitost revizijskih komisij;
the need to adopt measures to mitigate the risks referred to in point (a).
potrebo po sprejetju ukrepov za ublažitev navedenih tveganj iz točke (a).
By 17 June 2016, and at least every three years thereafter, each competent authority and the ECN, shall draw up a report on developments in the market for providing statutory audit services to public-interest entities and submit it to the CEAOB, ESMA, EBA, EIOPA and the Commission.
Vsak pristojni organ in ECN do 17. junija 2016 in potem vsaj vsaka tri leta pripravi poročilo o razvoju trga za zagotavljanje storitev obveznih revizij subjektov javnega interesa ter ga predloži CEAOB, ESMA, EBA, EIOPA in Komisiji.
The Commission, following consultations with the CEAOB, ESMA, EBA and EIOPA shall use those reports to draw up a joint report on those developments at Union level.
Komisija po posvetovanjih s CEAOB, ESMA, EBA in EIOPA na podlagi navedenih poročil pripravi skupno poročilo o tem razvoju na ravni Unije.
That joint report shall be submitted to the Council, the European Central Bank and the European Systemic Risk Board, as well as, where appropriate, to the European Parliament.
Navedeno skupno poročilo se predloži Svetu, Evropski centralni banki in Evropskemu odboru za sistemska tveganja ter po potrebi Evropskemu parlamentu.
Transparency of competent authorities
Preglednost pristojnih organov
Competent authorities shall be transparent and shall at least publish:
Pristojni organi zagotavljajo preglednost in objavijo vsaj:
annual activity reports regarding their tasks under this Regulation;
letno poročilo o dejavnostih v zvezi z njihovimi nalogami, v skladu s to uredbo;
annual work programmes regarding their tasks under this Regulation;
letni delovni program v zvezi z njihovimi nalogami, v skladu s to uredbo;
a report on the overall results of the quality assurance system on an annual basis.
letno poročilo o splošnih rezultatih sistema zagotavljanja kakovosti.
This report shall include information on recommendations issued, follow-up on the recommendations, supervisory measures taken and sanctions imposed.
To poročilo vključuje informacije o izdanih priporočilih, nadaljnjem spremljanju priporočil, sprejetih nadzornih ukrepih in naloženih sankcijah.
It shall also include quantitative information and other key performance information on financial resources and staffing, and the efficiency and effectiveness of the quality assurance system;
Vključuje tudi količinske informacije in druge ključne informacije o uspešnosti v zvezi s finančnimi sredstvi in kadrovskimi zadevami ter uspešnostjo in učinkovitostjo sistema zagotavljanja kakovosti;
the aggregated information on the findings and conclusions of inspections referred to in the first subparagraph of Article 26(8).
združene informacije o ugotovitvah in zaključkih inšpekcijskih pregledov iz prvega pododstavka člena 26(8).
Member States may require the publication of those findings and conclusions on individual inspections.
Države članice lahko zahtevajo objavo teh ugotovitev in zaključkov posameznih inšpekcijskih pregledov.
Cooperation between competent authorities and relations with the european supervisory authorities
Sodelovanje med pristojnimi organi in odnosi z evropskimi nadzornimi organi
The competent authorities of the Member States shall cooperate with each other where it is necessary for the purposes of this Regulation, including in cases where the conduct under investigation does not constitute an infringement of any legislative or regulatory provision in force in the Member State concerned.
Pristojni organi držav članic sodelujejo med seboj, kadar je to potrebno za namene te uredbe, vključno s primeri, v katerih preiskovano ravnanje ne pomeni kršitve veljavne zakonodaje ali ureditve zadevne države članice.
Establishment of the CEAOB
Ustanovitev CEAOB
Without prejudice to the organisation of national auditing oversight, the cooperation between competent authorities shall be organised within the framework of the CEAOB.
Brez poseganja v organizacijo nacionalnega revizijskega nadzora se sodelovanje pristojnih organov organizira v okviru CEAOB.
The CEAOB shall be composed of one member from each Member State who shall be high level representatives from the competent authorities referred to in Article 32(1) of Directive 2006/43/EC, and one member appointed by the ESMA, hereinafter referred to as ‘members’.
CEAOB sestavljajo po en član iz vsake države članice, ki so predstavniki pristojnih organov na visoki ravni, kakor je določeno v členu 32(1) Direktive 2006/43/ES, in en član, ki ga imenuje ESMA (v nadaljnjem besedilu: člani).
The EBA and EIOPA shall be invited to attend meetings of the CEAOB as observers.
EBA in EIOPA sta povabljena k sodelovanju na sejah CEAOB kot opazovalca.
The CEAOB shall meet at regular intervals and, where necessary, at the request of the Commission or a Member State.
CEAOB se sestaja v rednih časovnih intervalih in, kadar je to potrebno, na zahtevo Komisije ali držav članic.
Each member of the CEAOB shall have one vote, except the member appointed by ESMA, who shall not have voting rights.
Vsak član CEAOB ima en glas, z izjemo člana, ki ga imenuje ESMA, ki nima glasovalne pravice.
Unless otherwise stated, decisions of the CEAOB shall be taken by simple majority of its members.
Če ni drugače določeno, se odločitve CEAOB sprejemajo z navadno večino glasov njegovih članov.
The Chair of the CEAOB shall be elected from a list of applicants representing the competent authorities referred to in Article 32(1) of Directive 2006/43/EC, or removed, in each case by a two-thirds majority of members.
Za imenovanje ali razrešitev predsednika CEAOB s seznama prijaviteljev, ki predstavljajo pristojne organe iz člena 32(1) Direktive 2006/43/ES, je potrebna dvotretjinska večina članov.
The Chair shall be elected for a four-year term.
Mandat predsednika traja štiri leta.
The Chair may not serve consecutive terms in the same position, but may be re-elected after a cooling-off period of four years.
Na tem položaju ne sme ostati v zaporednih obdobjih, lahko pa je ponovno izvoljen po „obdobju mirovanja“, ki traja štiri leta.
The Vice-Chair shall be appointed or removed by the Commission.
Za imenovanje ali razrešitev podpredsednika je pristojna Komisija.
The Chair and the Vice-Chair shall not have voting rights.
Predsednik in podpredsednik nimata glasovalne pravice.
In the event that the Chair resigns or is removed before the end of his or her term of office, the Vice-Chair shall act as Chair until the next meeting of the CEAOB, which shall elect a Chair for the remainder of the term.
Če predsednik odstopi ali je razrešen pred iztekom mandata, CEAOB predseduje podpredsednik do naslednje seje, na kateri se izvoli predsednik za preostanek mandata.
facilitate the exchange of information, expertise and best practices for the implementation of this Regulation and of Directive 2006/43/EC;
zagotavlja lažjo izmenjavo informacij, strokovnih znanj in najboljših praks za izvajanje te uredbe in Direktive 2006/43/ES;
provide expert advice to the Commission as well as to the competent authorities, at their request, on issues related to the implementation of this Regulation and of Directive 2006/43/EC;
zagotavlja strokovne nasvete Komisiji in pristojnim organom, in sicer na njihovo zahtevo, v zvezi z vprašanji o izvajanju te uredbe in Direktive 2006/43/ES;
contribute to the technical assessment of public oversight systems of third countries and to the international cooperation between Member States and third countries in that area, as referred to in Articles 46(2) and 47(3) of Directive 2006/43/EC;
prispeva k tehnični oceni sistemov javnega nadzora v tretjih državah in mednarodnemu sodelovanju držav članic in tretjih držav na tem področju, kot je določeno v členih 46(2) in 47(3) Direktive 2006/43/ES;
contribute to the technical examination of international auditing standards, including the processes for their elaboration, with a view to their adoption at Union level;
prispeva k tehničnemu pregledu mednarodnih revizijskih standardov, med drugim tudi v postopkih njihove priprave, zaradi sprejetja na ravni Unije;
contribute to the improvement of cooperation mechanisms for the oversight of public-interest entities' statutory auditors, audit firms or the networks they belong to;
prispeva k izboljšanju mehanizmov sodelovanja za nadzor zakonitih revizorjev, revizijskih podjetij, ki revidirajo subjekte javnega interesa, ali mrež, katerih člani so;
carry out other coordinating tasks in the cases provided for in this Regulation or in Directive 2006/43/EC.
izvaja druge naloge usklajevanja v primerih, ki so določeni v tej uredbi ali Direktivi 2006/43/ES.
For the purposes of carrying out its tasks referred to in point (c) of paragraph 7, the CEAOB shall request the assistance of ESMA, EBA or EIOPA insofar as its request relates to international cooperation between Member States and third countries in the field of statutory audit of public-interest entities supervised by those European Supervisory Authorities.
Pri izvajanju nalog iz točke (c) odstavka 7 CEAOB zaprosi za pomoč ESMA, EBA ali EIOPA, če je ta prošnja povezana z mednarodnim sodelovanjem držav članic in tretjih držav na področju obveznih revizij subjektov javnega interesa, ki jih nadzirajo ti evropski nadzorni organi.
Where such assistance is requested, ESMA, EBA or EIOPA shall assist the CEAOB in its task.
Kadar CEAOB zaprosi za tako pomoč, mu ESMA, EBA ali EIOPA pomagajo pri izvajanju njegovih nalog.
For the purposes of carrying out its tasks, the CEAOB may adopt non-binding guidelines or opinions.
CEAOB lahko za izvajanje svojih nalog sprejme nezavezujoče smernice ali mnenja.
The Commission shall publish the guidelines and opinions adopted by the CEAOB.
Komisija objavi smernice in mnenja, ki jih sprejme CEAOB.
The CEAOB shall assume all existing and on-going tasks, as appropriate, of the European Group of Audit Oversight Bodies (EGAOB) created by Commission Decision 2005/909/EC.
CEAOB prevzame vse obstoječe in po potrebi že začete naloge Evropske skupine organov za nadzor revizorjev (EGAOB), ustanovljene s Sklepom 2005/909/ES.
The CEAOB may establish sub-groups on a permanent or ad hoc basis to examine specific issues under the terms of reference established by it.
CEAOB lahko ustanovi stalne ali ad hoc podskupine za obravnavo posebnih vprašanj v okviru nalog, ki jih določi CEAOB.
Participation in the sub-group discussions may be extended to competent authorities from the countries of the European Economic Area (hereinafter referred to as EEA) in the field of audit oversight or by invitation, on a case-by-case basis, to competent authorities from non-EU/EEA countries, subject to the approval of the CEAOB members.
Sodelovanje v podskupinah se lahko razširi tudi na pristojne organe držav Evropskega gospodarskega prostora (v nadaljnjem besedilu EGP) na področju nadzora revizij, v posameznih primerih pa so lahko povabljeni tudi pristojni organi držav, ki niso članice EU/EGP, če to odobrijo člani CEAOB.
The participation of a competent authority from a non-EU/EEA country may be subject to a limited time period.
Sodelovanje pristojnega organa države, ki ni članica EU/EGP, je lahko omejeno na določeno časovno obdobje.
The CEAOB shall establish a sub-group for the purpose of carrying out the tasks referred to in point (c) of paragraph 7.
Za namene izvajanja nalog iz točke (c) odstavka 7 CEAOB ustanovi podskupino.
That sub-group shall be chaired by the member appointed by ESMA pursuant to paragraph 2.
Navedeni podskupini predseduje član, imenovan s strani ESMA v skladu z odstavkom 2.
At the request of at least three members, or on its own initiative, where this is considered useful and/or necessary, the Chair of the CEAOB may invite experts, including practitioners, with specific competence on a subject on the agenda to participate in the CEAOB's or its sub-group's deliberations as observers.
Predsednik CEAOB lahko na zahtevo vsaj treh članov ali na svojo lastno pobudo, če meni da je to koristno in/ali potrebno, povabi strokovnjake, vključno s strokovnimi delavci, ki so posebej usposobljeni v zvezi z določeno temo dnevnega reda, da sodelujejo v razpravah CEAOB ali njegovih podskupin kot opazovalci.
The CEAOB may invite representatives of competent authorities from third countries which are competent in the field of audit oversight to participate in the CEAOB's or its sub-group's deliberations as observers.
CEAOB lahko povabi predstavnike pristojnih organov iz tretjih držav, ki so strokovnjaki na področju nadzora revizij, da sodelujejo v razpravah CEAOB ali njegovih podskupin kot opazovalci.
The Secretariat of the CEAOB shall be provided by the Commission.
Sekretariat CEAOB zagotavlja Komisija.
The expenses of the CEAOB shall be included in the estimates of the Commission.
Izdatki CEAOB se vključijo v ocene Komisije.
The Chair shall prepare the provisional agenda of each meeting of the CEAOB with due regard to members' written contributions.
Predsednik pripravi začasni dnevni red sej CEAOB in pri tem ustrezno upošteva pisne prispevke članov.
The Chair or, in his or her absence, the Vice-Chair shall communicate the CEAOB views or positions only with the approval of the members.
Predsednik, ali v primeru njegove odsotnosti podpredsednik, sporoča stališča in mnenja CEAOB samo, če to odobrijo člani.
The CEAOB's discussions shall not be public.
Razprave CEAOB niso javne.
The CEAOB shall adopt its rules of procedure.
CEAOB sprejme svoj poslovnik.
Cooperation with regard to quality assurance reviews, investigations and on-site inspections
Sodelovanje pri pregledih za zagotavljanje kakovosti, preiskavah in inšpekcijskih pregledih na kraju samem
Competent authorities shall take measures to ensure effective cooperation at Union level in respect of quality assurance reviews.
Pristojni organi sprejmejo ukrepe za zagotovitev uspešnega sodelovanja na ravni Unije v zvezi s pregledi za zagotavljanje kakovosti.
The competent authority of one Member State may request the assistance of the competent authority of another Member State with regard to the quality assurance reviews of statutory auditors or audit firms belonging to a network carrying out significant activities in the requested Member State.
Pristojni organ ene države članice lahko pristojni organ druge države članice zaprosi za pomoč pri pregledih za zagotavljanje kakovosti zakonitih revizorjev ali revizijskih podjetij, ki so vključena v mrežo, ki v državi članici, ki je prejela zahtevo, izvaja pomembne dejavnosti.
Where a competent authority receives a request from a competent authority of another Member State to assist in the quality assurance review of a statutory auditor or an audit firm belonging to a network carrying out significant activities in that Member State, it shall allow the requesting competent authority to assist in such quality assurance review.
Kadar pristojni organ od pristojnega organa druge države članice prejme zahtevo za pomoč pri pregledu zagotavljanja kakovosti zakonitega revizorja ali revizijskega podjetja, ki je vključeno v mrežo, ki v tej državi članici izvaja pomembne dejavnosti, pristojnemu organu, ki je predložil zahtevo, dovoli izvajanje pomoči pri zadevnem pregledu zagotavljanja kakovosti.