natgillin/translations-raw huggingface dataset:
Member States may establish stricter rules setting out the conditions under which a statutory auditor, an audit firm or a member of a network to which the statutory auditor or audit firm belongs may provide to the audited entity, to its parent undertaking or to its controlled undertakings non-audit services other than the prohibited non-audit services referred to in paragraph 1.
Države članice lahko določijo strožja pravila glede pogojev, pod katerimi lahko zakoniti revizor, revizijsko podjetje ali član mreže, ki ji pripada zakoniti revizor ali revizijsko podjetje, za revidirani subjekt, njegovo nadrejeno podjetje ali odvisna podjetja opravlja nerevizijske storitve, ki niso prepovedane nerevizijske storitve iz odstavka 1.
When a member of a network to which the statutory auditor or the audit firm carrying out a statutory audit of a public-interest entity belongs provides any of the non-audit services, referred to in paragraphs 1 and 2 of this Article, to an undertaking incorporated in a third country which is controlled by the audited public-interest entity, the statutory auditor or the audit firm concerned shall assess whether his, her or its independence would be compromised by such provision of services by the member of the network.
Kadar član mreže, v katero je vključen zakoniti revizor ali revizijsko podjetje, ki izvaja obvezno revizijo subjekta javnega interesa, opravlja kakršne koli nerevizijske storitve iz odstavkov 1 in 2 tega člena za podjetje s sedežem v tretji državi, ki je podrejeno revidiranemu subjektu javnega interesa, zadevni zakoniti revizor ali revizijsko podjetje oceni, ali je zaradi takšnega opravljanja storitev s strani člana mreže ogrožena njegova neodvisnost.
If his, her or its independence is affected, the statutory auditor or the audit firm shall apply safeguards where applicable in order to mitigate the threats caused by such provision of services in a third country.
Če to vpliva na njegovo neodvisnost, zakoniti revizor ali revizijsko podjetje po potrebi sprejme zaščitne ukrepe za ublažitev tveganj, ki so posledica takega opravljanja storitev v tretji državi.
The statutory auditor or the audit firm may continue to carry out the statutory audit of the public-interest entity only if he, she or it can justify, in accordance with Article 6 of this Regulation and Article 22b of Directive 2006/43/EC, that such provision of services does not affect his, her or its professional judgement and the audit report.
Zakoniti revizor ali revizijsko podjetje lahko še naprej izvaja obvezno revizijo subjekta javnega interesa le, če lahko v skladu s členom 6 te uredbe in členom 22b Direktive 2006/43/ES utemelji, da tako opravljanje storitev ne vpliva na njegovo strokovno presojo in revizijsko poročilo.
For the purposes of this paragraph:
V tem odstavku:
being involved in the decision-taking of the audited entity and the provision of the services referred to in points (b), (c) and (e) of the second subparagraph of paragraph 1 shall be deemed to affect such independence in all cases and to be incapable of mitigation by any safeguards.
za sodelovanje pri odločanju revidiranega subjekta in opravljanje storitev iz točk (b), (c) in (e) drugega pododstavka odstavka 1 se šteje, da vplivata na neodvisnost in tega ni mogoče ublažiti z nobenimi zaščitnimi ukrepi;
provision of the services referred to in the second subparagraph of paragraph 1 other than points (b), (c) and (e) thereof shall be deemed to affect such independence and therefore to require safeguards to mitigate the threats caused thereby.
za opravljanje storitev, ki so navedene v drugem pododstavku odstavka 1, ki niso navedene v točkah (b), (c) in (e) navedenega odstavka, se šteje, da vplivajo na neodvisnost in torej zahtevajo zaščitne ukrepe za ublažitev morebitne nevarnosti.
Preparation for the statutory audit and assessment of threats to independence
Priprava na obvezno revizijo in ocena nevarnosti za neodvisnost
Before accepting or continuing an engagement for a statutory audit of a public- interest entity, a statutory auditor or an audit firm shall assess and document, in addition to the provisions of Article 22b of Directive 2006/43/EC, the following:
Zakoniti revizor ali revizijsko podjetje mora pred sprejetjem ali nadaljevanjem posla obvezne revizije subjekta javnega interesa poleg določb člena 22b Direktive 2006/43/ES oceniti in dokumentirati naslednje:
whether he, she or it complies with the requirements of Articles 4 and 5 of this Regulation;
ali izpolnjuje zahteve iz členov 4 in 5 te uredbe;
whether the conditions of Article 17 of this Regulation are complied with;
ali so izpolnjeni pogoji iz člena 17 te uredbe;
without prejudice to Directive 2005/60/EC, the integrity of the members of the supervisory, administrative and management bodies of the public-interest entity.
brez poseganja v Direktivo 2005/60/ES integriteto članov nadzornih, upravnih in poslovodnih organov subjekta javnega interesa.
A statutory auditor or an audit firm shall:
Zakoniti revizor ali revizijsko podjetje:
confirm annually in writing to the audit committee that the statutory auditor, the audit firm and partners, senior managers and managers, conducting the statutory audit are independent from the audited entity;
vsako leto pisno potrdi revizijski komisiji, da so zakoniti revizor, revizijsko podjetje in partnerji, višji vodilni delavci in vodilni delavci, ki izvajajo obvezno revizijo, neodvisni od revidiranega subjekta;
discuss with the audit committee the threats to their independence and the safeguards applied to mitigate those threats, as documented by them pursuant to paragraph 1.
razpravlja z revizijsko komisijo o nevarnostih za njegovo neodvisnost in zaščitnih ukrepih za ublažitev navedenih nevarnosti, dokumentiranih v skladu z odstavkom 1.
Without prejudice to Article 12 of this Regulation and Directive 2005/60/EC, when a statutory auditor or an audit firm carrying out the statutory audit of a public-interest entity suspects or has reasonable grounds to suspect that irregularities, including fraud with regard to the financial statements of the audited entity, may occur or have occurred, he, she or it shall inform the audited entity and invite it to investigate the matter and take appropriate measures to deal with such irregularities and to prevent any recurrence of such irregularities in the future.
Brez poseganja v člen 12 te uredbe in Direktivo 2005/60/ES zakoniti revizor ali revizijsko podjetje, ki izvaja obvezno revizijo subjekta javnega interesa, v primeru suma ali utemeljenih razlogov za sum, da bi lahko bile ali so bile v zvezi z računovodskimi izkazi revidiranega subjekta odkrite nepravilnosti, vključno s prevarami, o tem obvesti revidirani subjekt in ga pozove, naj zadevo razišče in sprejme ustrezne ukrepe v zvezi s takimi nepravilnostmi ter prepreči ponovitev takih nepravilnosti v prihodnje.
Where the audited entity does not investigate the matter, the statutory auditor or the audit firm shall inform the authorities as designated by the Member States responsible for investigating such irregularities.
Kadar revidirani subjekt ne preuči zadeve, zakoniti revizor ali revizijsko podjetje o tem obvesti organe, ki so pristojni za preiskavo takšnih nepravilnosti in ki so jih določile države članice.
The disclosure in good faith to those authorities, by the statutory auditor or the audit firm, of any irregularities referred to in the first subparagraph shall not constitute a breach of any contractual or legal restriction on disclosure of information.
Kadar zakoniti revizor ali revizijsko podjetje v dobri veri tem organom razkrije kakršno koli nepravilnost iz prvega pododstavka, se takšno razkritje ne sme šteti za kršitev katere koli pogodbene ali pravne omejitve glede razkritja informacij.
Engagement quality control review
Ocenjevanje kakovosti posla
Before the reports referred to in Articles 10 and 11 are issued, an engagement quality control review (in this Article hereinafter referred to as: review) shall be performed to assess whether the statutory auditor or the key audit partner could reasonably have come to the opinion and conclusions expressed in the draft of these reports.
Pred izdajo poročil iz členov 10 in 11 se izvede ocenjevanje kakovosti posla (v nadaljnjem besedilu tega člena: ocenjevanje), da se ugotovi, ali je priprava mnenja in sklepov, ki jih je zakoniti revizor ali ključni revizijski partner podal v osnutkih teh poročil, ustrezna.
The review shall be performed by an engagement quality control reviewer (in this Article hereinafter referred to as: reviewer).
Ocenjevanje kakovosti posla izvede ocenjevalec kakovosti posla (v nadaljnjem besedilu tega člena: ocenjevalec).
The reviewer shall be a statutory auditor who is not involved in the performance of the statutory audit to which the review relates.
Ocenjevalec je zakoniti revizor, ki ne sodeluje pri izvajanju obvezne revizije, s katero je povezano ocenjevanje kakovosti posla.
By way of derogation from paragraph 2, where the statutory audit is carried out by an audit firm and all the statutory auditors were involved in the carrying-out of the statutory audit, or where the statutory audit is carried out by a statutory auditor and the statutory auditor is not a partner or employee of an audit firm, he, she or it shall arrange for another statutory auditor to perform a review.
Z odstopanjem od odstavka 2 zakoniti revizor ali revizijsko podjetje v primeru, kadar obvezno revizijo izvaja revizijsko podjetje in so vsi bili vsi zakoniti revizorji vključeni v izvajanje obvezne revizije ali če revizijo izvaja zakoniti revizor in ta ni družbenik ali zaposlen v revizijskem podjetju, zagotovi, da ocenjevanje izvede drug zakoniti revizor.
The disclosure of documents or information to the independent reviewer for the purposes of this Article shall not constitute a breach of professional secrecy.
Razkritje dokumentov ali informacij neodvisnemu ocenjevalcu za namene tega člena ne sme pomeniti kršitve poslovne skrivnosti.
Documents or information disclosed to the reviewer for the purposes of this Article shall be subject to professional secrecy.
Dokumenti ali informacije, ki se razkrijejo ocenjevalcu za namene iz tega člena, so poslovna skrivnost.
When performing the review, the reviewer shall record at least the following:
Pri ocenjevanju ocenjevalec evidentira vsaj:
the oral and written information provided by the statutory auditor or the key audit partner to support the significant judgements as well as the main findings of the audit procedures carried out and the conclusions drawn from those findings, whether or not at the request of the reviewer;
ustne in pisne informacije, s katerimi zakoniti revizor ali ključni revizijski partner utemelji pomembne presoje ter glavne ugotovitve izvedenih revizijskih postopkov in sklepe na podlagi navedenih ugotovitev, pri čemer te informacije zagotovi na lastno pobudo ali na zahtevo ocenjevalca kakovosti ocenjevanja;
the opinions of the statutory auditor or the key audit partner, as expressed in the draft of the reports referred to in Articles 10 and 11;
mnenja zakonitega revizorja ali ključnega revizijskega partnerja, ki so podana v osnutkih poročil iz členov 10 in 11.
The review shall at least assess the following elements:
Pri ocenjevanju se ocenijo vsaj naslednji elementi:
the independence of the statutory auditor or the audit firm from the audited entity;
neodvisnost zakonitega revizorja ali revizijskega podjetja od revidiranega subjekta;
the significant risks which are relevant to the statutory audit and which the statutory auditor or the key audit partner has identified during the performance of the statutory audit and the measures that he or she has taken to adequately manage those risks;
pomembna tveganja, ki so bistvena za obvezno revizijo in jih je med izvajanjem obvezne revizije opredelil zakoniti revizor ali ključni revizijski partner, in ukrepi, ki jih je sprejel za ustrezno obvladovanje navedenih tveganj;
the reasoning of the statutory auditor or the key audit partner, in particular with regard to the level of materiality and the significant risks referred to in point (b);
obrazložitev zakonitega revizorja ali ključnega revizijskega partnerja, zlasti z vidika stopnje pomembnosti in pomembnih tveganj iz točke (b);
any request for advice to external experts and the implementation of such advice;
vse zahteve za svetovanje zunanjih strokovnjakov in upoštevanje takega svetovanja;
the nature and scope of the corrected and uncorrected misstatements in the financial statements that were identified during the carrying out of the audit;
vrsta in obseg odpravljenih in neodpravljenih napačnih navedb v računovodskih izkazih, ki so bile ugotovljene med izvajanjem revizije;
the subjects discussed with the audit committee and the management and/or supervisory bodies of the audited entity;
teme razprav z revizijsko komisijo ter z upravnimi in/ali nadzornimi telesi revidiranega subjekta;
the subjects discussed with competent authorities and, where applicable, with other third parties;
teme razprav s pristojnimi organi in, kadar je ustrezno, z drugimi tretjimi osebami;
whether the documents and information selected from the file by the reviewer support the opinion of the statutory auditor or the key audit partner as expressed in the draft of the reports referred to in Articles 10 and 11.
ali izbrani dokumenti in informacije iz spisa ocenjevalca podpirajo mnenje zakonitega revizorja ali ključnega revizijskega partnerja, ki je podano v osnutkih poročil iz členov 10 in 11.
The reviewer shall discuss the results of the review with the statutory auditor or the key audit partner.
Ocenjevalec razpravlja z zakonitim revizorjem ali ključnim revizijskim partnerjem o rezultatih ocenjevanja.
The audit firm shall establish procedures for determining the manner in which any disagreement between the key audit partner and the reviewer are to be resolved.
Revizijsko podjetje določi postopke za odločanje o načinih reševanja nesoglasij med ključnim revizijskim partnerjem in ocenjevalcem.
The statutory auditor or the audit firm and the reviewer shall keep a record of the results of the review, together with the considerations underlying those results.
Zakoniti revizor ali revizijsko podjetje in ocenjevalec evidentirata rezultate ocenjevanja in podatke, ki so podlaga za navedene rezultate.
International auditing standards
Mednarodni revizijski standardi
The Commission shall be empowered to adopt by means of delegated acts in accordance with Article 39 the international auditing standards referred to in Article 26 of Directive 2006/43/EC in the area of audit practice, and the independence and internal quality controls of statutory auditors and audit firms for the purposes of their application within the Union, provided they meet the requirements of points (a), (b) and (c) of Article 26(3) of Directive 2006/43/EC and do not amend any of the requirements of this Regulation or supplement any of its requirements apart from those set out in Articles 7, 8 and 18 of this Regulation.
Na Komisijo se prenese pooblastilo, da z delegiranimi akti v skladu s členom 39 sprejme mednarodne računovodske standarde iz člena 26 Direktive 2006/43/ES na področju revizijske prakse, ter neodvisnosti in notranjega kontroliranja kakovosti zakonitih revizorjev in revizijskih podjetij za namene uporabe v Uniji, če so izpolnjene zahteve iz točk (a), (b) in (c) člena 26(3) Direktive 2006/43/ES in ne spreminjajo nobenih zahtev, določenih v tej uredbi, ali ne dopolnjujejo nobene od teh zahtev, razen tistih iz členov 7, 8 in 18 te uredbe.
Audit report
Revizijsko poročilo
The statutory auditor(s) or the audit firm(s) shall present the results of the statutory audit of the public-interest entity in an audit report.
Zakoniti revizorji ali revizijska podjetja predstavijo rezultate obvezne revizije subjekta javnega interesa v revizijskem poročilu.
The audit report shall be prepared in accordance with the provisions of Article 28 of Directive 2006/43/EC and in addition shall at least:
Revizijsko poročilo se pripravi v skladu z določbami iz člena 28 Direktive 2006/43/ES, poleg tega pa je treba v njem vsaj:
state by whom or by which body the statutory auditor(s) or the audit firm(s) was (were) appointed;
navesti, kdo ali kateri organ je imenoval zakonite revizorje ali revizijska podjetja;
indicate the date of the appointment and the period of total uninterrupted engagement including previous renewals and reappointments of the statutory auditors or the audit firms;
navesti datum imenovanja in skupno obdobje neprekinjenega izvajanja posla, vključno s predhodnimi obnovitvami in ponovnimi imenovanji zakonitih revizorjev ali revizijskih podjetij;
provide, in support of the audit opinion, the following:
v podporo revizijskemu mnenju zagotoviti:
a description of the most significant assessed risks of material misstatement, including assessed risks of material misstatement due to fraud;
opis najpomembnejših ocenjenih tveganj za pomembne napačne navedbe, vključno z ocenjenimi tveganji za pomembne napačne navedbe zaradi prevar;
a summary of the auditor's response to those risks; and
povzetek odgovora revizorja na taka tveganja, in
where relevant, key observations arising with respect to those risks.
po potrebi ključne ugotovitve v zvezi s temi tveganji.
Where relevant to the above information provided in the audit report concerning each significant assessed risk of material misstatement, the audit report shall include a clear reference to the relevant disclosures in the financial statements.
V revizijskem poročilu se jasno navede ustrezna razkritja iz računovodskih izkazov, kadar je to potrebno zaradi zgoraj navedenih informacij iz revizijskega poročila o posameznem ocenjenem tveganju za pomembne napačne navedbe;
explain to what extent the statutory audit was considered capable of detecting irregularities, including fraud;
pojasniti, v kakšnem obsegu je bilo mogoče pri obvezni reviziji ugotoviti nepravilnosti, vključno s prevarami;
confirm that the audit opinion is consistent with the additional report to the audit committee referred to in Article 11;
(e ) revizijski komisiji iz člena 11 potrditi, da je revizijsko mnenje v skladu z dodatnim poročilom;
declare that the prohibited non-audit services referred to in Article 5(1) were not provided and that the statutory auditor(s) or the audit firm(s) remained independent of the audited entity in conducting the audit;
izjaviti, da prepovedane nerevizijske storitve iz člena 5(1) niso bile opravljene in da so bili zakoniti revizorji ali revizijska podjetja pri izvajanju revizije revidiranega subjekta neodvisni;
indicate any services, in addition to the statutory audit, which were provided by the statutory auditor or the audit firm to the audited entity and its controlled undertaking(s), and which have not been disclosed in the management report or financial statements.
navesti vse storitve, ki jih je zakoniti revizor ali revizijsko podjetje, poleg obvezne revizije opravilo za revidirani subjekt in njegova odvisna podjetja in niso bile navedene v upravljavskem poročilu ali računovodskih izkazih.
Member States may lay down additional requirements in relation to the content of the audit report.
Države članice lahko določijo dodatne zahteve v zvezi z vsebino revizijskega poročila.
Except as required by point (e) of paragraph 2 the audit report shall not contain any cross-references to the additional report to the audit committee referred to in Article 11.
Z izjemo zahtev iz točke (e) odstavka 2 revizijsko poročilo ne sme vključevati nobenih sklicevanj na dodatno poročilo revizijski komisiji iz člena 11.
The audit report shall be in clear and unambiguous language.
Revizijsko poročilo mora biti napisano jasno in nedvoumno.
The statutory auditor or the audit firm shall not use the name of any competent authority in a way that would indicate or suggest endorsement or approval by that authority of the audit report.
Zakoniti revizor ali revizijsko podjetje ne sme uporabljati imena nobenega pristojnega organa tako, da bi namigoval ali nakazoval, da navedeni organ podpira ali odobrava revizijsko poročilo.
Additional report to the audit committee
Dodatno poročilo revizijski komisiji
Statutory auditors or audit firms carrying out statutory audits of public-interest entities shall submit an additional report to the audit committee of the audited entity not later than the date of submission of the audit report referred to in Article 10.
Zakoniti revizorji ali revizijska podjetja, ki izvajajo obvezno revizijo subjektov javnega interesa, predložijo dodatno poročilo revizijski komisiji revidiranega subjekta najpozneje na dan predložitve revizijskega poročila iz člena 10.
Member States may additionally require that this additional report be submitted to the administrative or supervisory body of the audited entity.
Države članice lahko poleg tega zahtevajo, da se to dodatno poročilo predloži upravnemu ali nadzornemu telesu revidiranega subjekta.
If the audited entity does not have an audit committee, the additional report shall be submitted to the body performing equivalent functions within the audited entity.
Če revidirani subjekt nima revizijske komisije, se dodatno poročilo predloži organu, ki v revidiranem subjektu izvaja enake funkcije.
Member States may allow the audit committee to disclose that additional report to such third parties as are provided for in their national law.
Države članice lahko dovolijo revizijski komisiji, da dodatno poročilo razkrije tretjim strankam v skladu z njihovo nacionalno zakonodajo.
The additional report to the audit committee shall be in writing.
Dodatno poročilo revizijski komisiji je pisno.
It shall explain the results of the statutory audit carried out and shall at least:
V njem so pojasnjeni rezultati izvedene obvezne revizije, pri čemer je treba vsaj:
include the declaration of independence referred to in point (a) of Article 6(2);
vključiti izjavo o neodvisnosti iz točke (a) člena 6(2);
where the statutory audit was carried out by an audit firm, the report shall identify each key audit partner involved in the audit;
kadar je obvezno revizijo izvedlo revizijsko podjetje, morajo biti v revizijskem poročilu navedeni vsi ključni partnerji, ki so sodelovali pri reviziji;
where the statutory auditor or the audit firm has made arrangements for any of his, her or its activities to be conducted by another statutory auditor or audit firm that is not a member of the same network, or has used the work of external experts, the report shall indicate that fact and shall confirm that the statutory auditor or the audit firm received a confirmation from the other statutory auditor or audit firm and/or the external expert regarding their independence;
kadar se je zakoniti revizor ali revizijsko podjetje dogovorilo o tem, da bo njegove dejavnosti izvajal drug zakoniti revizor ali revizijsko podjetje, ki ni član iste mreže, ali so dela zanj izvajali zunanji strokovnjaki, je to treba navesti v poročilo in potrditi, da je zakoniti revizor ali revizijsko podjetje prejelo potrdilo o neodvisnosti od drugega zakonitega revizorja ali revizijskega podjetja in/ali zunanjih strokovnjakov;
describe the nature, frequency and extent of communication with the audit committee or the body performing equivalent functions within the audited entity, the management body and the administrative or supervisory body of the audited entity, including the dates of meetings with those bodies;
opisati vrsto, pogostost in obseg stikov z revizijsko komisijo ali organom, ki v revidiranem subjektu izvaja enake funkcije, poslovodnim telesom in upravnim ali nadzornim telesom revidiranega subjekta, vključno z datumi srečanj s temi organi;
include a description of the scope and timing of the audit;
vključiti opis obsega in časovnega okvira revizije;
where more than one statutory auditor or audit firm have been appointed, describe the distribution of tasks among the statutory auditors and/or the audit firms;
če je bil imenovan več kot en zakoniti revizor ali revizijsko podjetje, opisati razdelitev nalog med zakonitimi revizorji in/ali revizijskimi podjetji;