natgillin/translations-raw huggingface dataset:
Če se znajdejo v položaju, v katerem so grožnje njihovi neodvisnosti, tudi po uporabi varoval za ublažitev grožnje, prevelike, morajo odstopiti ali se vzdržati revizije.
If they find themselves in a situation where the significance of threats to their independence, even after application of safeguards to mitigate these threats, is too high, they should resign or abstain from the audit engagement.
Grožnje neodvisnosti zakonitega revizorja ali revizijskega podjetja lahko na primer vključujejo neposredne ali posredne finančne interese v revidirani družbi.
Threats to the independence of a statutory auditor or audit firm may include for example a direct or indirect financial interest in the audited entity.
Poleg tega lahko višina plačila za storitve, ki niso povezane z revizijo, revidirane enote in/ali struktura plačila ogrozijo neodvisnost zakonitega revizorja ali revizijskega podjetja.
Also the level of fees for non-audit services received from one audited entity and/or the structure of the fees may threaten the independence of a statutory auditor or audit firm.
Vrste varoval, ki se uporabljajo za ublažitev ali izločanje takih groženj, vključujejo prepovedi, omejitve, druge politike in postopke ter razkritje.
Types of safeguards to be applied to mitigate or eliminate these threats include prohibitions, restrictions, other policies and procedures and disclosure.
Zakoniti revizorji in revizijska podjetja lahko ponujajo storitve, ki niso povezane z revizijo, pod pogojem, da ne ogrozijo svoje neodvisnosti.
Statutory auditors and audit firms may offer non-audit services provided they do not compromise their independence.
Države članice lahko predpišejo dodatne revizijske postopke le, če ta potreba izhaja iz posebnih zahtev obvezne revizije.
Member States should be allowed to impose additional audit procedures if these follow from specific requirements relating to the scope of the statutory audit.
Zato morajo vse obvezne revizije potekati v skladu z mednarodnimi revizijskimi standardi, ko jih bo sprejela Komisija v skladu z določbami člena 26(2) te direktive .
All statutory audits should therefore be carried out on the basis of international auditing standards once these have been adopted by the Commission in accordance with the provisions of Article 26(2) of this Directive.
Tehnični odbor ali revizijska skupina mora Komisiji pomagati pri ocenjevanju pravilnosti mednarodnih revizijskih standardov (ISA), prav tako pa mora vključiti sistem organov javnega nadzora držav članic.
A technical committee or group on auditing should assist the Commission in assessing the technical soundness of the international standards on auditing (ISAs), and should also involve the system of public supervisory bodies of Member States.
Da se doseže najvišja stopnja uskladitve, lahko države članice predpišejo dodatne revizijske postopke ali zahteve le, če so ti v skladu s posebnimi nacionalnimi pravnimi zahtevami v zvezi z obvezno revizijo letnih računovodskih izkazov ali konsolidiranih računovodskih izkazov, kar pomeni, da teh zahtev ne pokrivajo sprejeti standardi ISA.
In order to achieve a maximum degree of harmonisation, Member States should only be allowed to impose national additional audit procedures or requirements if these follow from specific national legal requirements relating to the statutory audit of annual or consolidated accounts, meaning that these requirements have not been covered by the adopted ISAs.
Države članice lahko ohranjajo te dodatne revizijske postopke, dokler revizijskih postopkov ali zahtev ne zajemajo naknadno sprejeti standardi ISA.
Member States could maintain these additional audit procedures until the audit procedures or requirements have been covered by subsequently adopted ISAs.
Vse dodatne zahteve, ki jih določijo države članice, morajo prispevati k visoki stopnji verodostojnosti letnih računovodskih izkazov družb in koristiti splošnemu interesu.
Any additional requirements imposed by Member States should help to give the annual accounts of companies a high level of credibility and be conducive to the public good.
Zgoraj navedeno pomeni, da lahko države članice na primer zahtevajo dodatno poročilo revizorja nadzornemu odboru ali določijo druge zahteve za poročanje in revizijo, ki temeljijo na nacionalnih pravilih o upravljanju podjetij.
The above implies that Member States may for example require an additional auditor’s report to the supervisory board or lay down other reporting and audit requirements based on national corporate governance rules.
Eno od težav predstavlja dejstvo, da so načela ISA, ki jih je oblikovala revizorska stroka, še vedno nepopolna, poleg tega pa tudi preveč ohlapna in, v nekaterih primerih, še vedno v postopku pregleda.
One problem lies in the fact that the ISA principles, devised by the auditing profession, are still incomplete, as well as being too lax and, in some cases, still in the process of revision.
Državam članicam je treba zato omogočiti, da določijo ostrejša revizijska načela na nacionalni ravni in kjer je po njihovem mnenju to ustrezno.
Member States should therefore be free to lay down more stringent auditing principles at national level as and where they think fit.
Še zlasti jim je treba dovoliti, da uvedejo nacionalna revizijska načela, ki niso povezana z obsegom revizij.
In particular, they should also be allowed to introduce national auditing principles not relating to the scope of audits.
Nasprotno pa jim je treba preprečiti, da bi vzpostavile manj stroga pravila kot so pravila ISA.
Conversely, they must be prevented from drawing up less stringent principles than the ISAs.
Med postopkom sprejetja se mora Komisija posvetovati z Evropskim parlamentom in Svetom ter predstavniki zadevnega poklica in podjetij, da bi se zagotovilo primerno upoštevanje evropskega interesa.
During the adoption procedure, the Commission should consult the European Parliament and the Council, and representatives of the profession and firms, with a view to ensuring that due account is taken of the European interest.
Treba je ukrepati, da bi se izognili težavam v zvezi s sprejetjem mednarodnih računovodskih standardov (IAS) s strani Komisije in bi zagotovili, da je predlagan postopek pregleden in odprt.
Steps should be taken to avoid the problems which arise in connection with the adoption of international accounting standards (IAS) by the Commission and to ensure that the proposed procedure is transparent and open.
Za izvajanje določb člena 29 o zagotavljanju kakovosti lahko države članice določijo, da se v primeru, ko imajo posamezni revizorji skupno politiko zagotavljanja kakovosti, upoštevajo le zahteve, ki veljajo za revizijska podjetja.
For the application of the provisions of Article 29 on quality assurance, Member States may provide that, if individual auditors have a common quality assurance policy, the only requirements which need to be considered are those applicable to audit firms.
Države članice lahko organizirajo sistem zagotavljanja kakovosti na način, ki bo zahteval pregled zagotavljanja kakovosti revizorjev vsakih šest let.
Member States may organise the system of quality assurance in such a manner that each individual auditor shall be subject to a quality assurance review every 6 years.
V tem smislu bi moralo biti financiranje sistema zagotavljanja kakovosti brez neprimernih vplivov.
In this respect, the funding for the quality assurance system should be free from undue influence.
Ta predlog spremembe je rezultat razprav v Svetu, Parlament pa naj bi ga sprejel, da bi bila dosežena ena obravnava.
This amendment is an outcome of the discussions in the Council for Parliament to adopt in order to reach a single reading.
Treba je zagotoviti enake razmere v zvezi z zagotavljanjem kakovosti, zato bi do tega moralo priti v enakomernih razmakih v vsaki državi članici, tj. vsakih šest let.
Notwithstanding equal conditions concerning the quality assurance must be provided thus it should take place at an equal rhythm in every Member State , i.e. every six years.
Države članice lahko dopustijo tudi druge sisteme za imenovanje, če ti ne ogrožajo neodvisnosti revizorja od revidirane družbe.
Member States may allow alternative systems for the appointment provided that these do not threaten the independence of the auditor from the audited entity.
(23) Ukrepe, potrebne za izvajanje te direktive, je treba sprejeti v skladu s Sklepom Sveta 1999/468/ES iz leta 1999 o določitvi postopkov za uresničevanje Komisiji podeljenih izvedbenih pooblastil in ob upoštevanju deklaracije Komisije in Evropskega parlamenta z dne 5. februarja 2002 o izvajanju zakonodaje o finančnih storitvah.
(23) The measures necessary for the implementation of this Directive should be adopted in accordance with Council Decision 1999/468/EC of 1999 laying down the procedures for the exercise of implementing powers conferred to the Commission and with due regard to the declaration made by the Commission in the European Parliament on 5 February 2002 concerning the implementation of financial services legislation.
Zato se ustanovi odbor, ki pomaga Komisiji.
For that purpose a committee which assists the Commission shall be set up.
Pristojnosti Evropskega parlamenta in še zlasti njegovo pravico do preklica mora upoštevati Komisija, še zlasti v zvezi s posebnimi pooblastili odbora iz člena 21(2) in člena 48 te direktive.
The powers of the European Parliament, and, in particular, its right of call-back, should be duly taken into account by the Commission, in particular in connection with the prerogatives of the committee provided for in Articles 21(2) and 48 of this Directive.
Na podlagi postopka komitologije, oblikovanega ob upoštevanju Lamfalussyjevega postopka, se politična načela ne smejo sprejeti na ravni 2.
The comitology procedure established by means of the Lamfalussy procedure must not lead to the adoption of political principles at level 2.
Na enaki podlagi kot Svetu je treba omogočiti tudi Parlamentu, da preveri, ali Evropska komisija upošteva to načelo in, če ga ne, mora imeti sredstva za posredovanje.
On the same basis as the Council, Parliament must be able to check that the European Commission is observing this principle and, if that is not the case, it must have the means to intervene.
(23a) Evropski parlament mora imeti od trenutka prvega posredovanja osnutka izvedbenih ukrepov tri mesece časa, da jih pregleda in poda svoje mnenje.
(23a) The European Parliament should have three months from when the draft implementing measures are first forwarded to scrutinise them and give its opinion.
Če Parlament v tem času sprejme odločitev, pregleda osnutek Komisija v skladu s členom 8 Sklepa 1999/468/ES.
If Parliament adopts a resolution within that period, the draft measures are to be re ‑examined by the Commission in accordance with Article 8 of Decision 1999/468/EC.
(3) „revizijsko podjetje“ je družba, ki jo v skladu z določbami te direktive odobrijo pristojni organi države članice za opravljanje obveznih revizij ne glede na njeno pravno obliko;
(3) "Audit firm" means an entity that is approved in accordance with the provisions of this Directive by the competent authorities of a Member State to carry out statutory audits regardless of its legal form;
(3) „revizijsko podjetje“ je pravni subjekt ali druga družba, ki jo v skladu z določbami te direktive odobrijo pristojni organi države članice za opravljanje obveznih revizij ne glede na njeno pravno obliko;
(3) "Audit firm" means a legal body or any other entity that is approved in accordance with the provisions of this Directive by the competent authorities of a Member State to carry out statutory audits regardless of its legal form;
(5) „omrežje“ je večja struktura, namenjena sodelovanju, v katero spada zakoniti revizor ali revizijsko podjetje, ki je jasno namenjena delitvi dobička in stroškov ali ima skupno lastništvo, nadzor ali upravo, skupno politiko in postopke kakovosti, skupno poslovno strategijo, skupno blagovno znamko ali pomemben del skupnih strokovnih virov;
(5) "Network" means the larger structure aimed at cooperation to which a statutory auditor or an audit firm belongs and which is clearly aimed at profit and cost sharing or shares common ownership, control or management, common quality policies and procedures, a common business strategy, the use of a common brand-name or a significant part of professional resources;
Ne glede na to opredelitev „omrežje“ ne sme biti preširoko, saj ne sme vsebovati vseh mogočih oblik sodelovanja.
Notwithstanding the definition of "Network" should be not too wide as it should not include every imaginable kind of cooperation.
(9) „mednarodni revizijski standardi“ so Mednarodni revizijski standardi (ISA) in z njimi povezana mednarodna revizijska poročila , če so pomembna za obvezne revizije.
(9) "International auditing standards" means International Standards on Auditing (ISA) and related International Audit Practice Statements , in so far as relevant to the statutory audit;
(9) „mednarodni revizijski standardi“ so Mednarodni revizijski standardi (ISA) in z njimi povezani standardi , če so pomembni za obvezne revizije;
(9)"International auditing standards" means International Standards on Auditing (ISA) and related standards , in so far as relevant to the statutory audit;
Poleg mednarodnih revizijskih standardov (ISA) je treba upoštevati tudi z njimi povezane standarde, kot so mednarodni standardi kakovosti ISQC 1, ne pa tudi mednarodna revizijska poročili, saj imajo nižjo raven pooblastil in služijo le kot najboljša praksa.
Apart from ISA it should be only referred to related Standards such as International Standard on Quality Control 1 (ISQC 1) but not to related International Audit Practice Statements because they have a lower level of authority and serve more as best practice.
Člen 3, odstavek 3, pododstavek 2, točka (B)
ARTICLE 3, PARAGRAPH 3, SUBPARAGRAPH 2, POINT (B)
(b) večino volilnih pravic morajo imeti zakoniti revizorji ali revizijska podjetja, ki jih odobri država članica;
(b) the majority of the voting rights must be held by statutory auditors or audit firms which are approved in a Member State;
(b) večino volilnih pravic morajo imeti zakoniti revizorji ali revizijska podjetja, ki jih odobri država članica, ali fizične osebe, ki ustrezajo vsaj pogojem iz členov 4 in 6 do 12; države članice lahko določijo, da morajo biti take osebe odobrene tudi v kateri koli državi članici.
(b) the majority of the voting rights must be held by statutory auditors or audit firms which are approved in a Member State or by natural persons who satisfy at least the conditions imposed by Articles 4 and 6 to 12; Member States may provide that such natural persons must also be approved in any Member State .
Za namene obveznih revizij zadrug in podobnih subjektov iz člena 45 Direktive 86/635/EGS lahko države članice vzpostavijo druge posebne določbe z zvezi z volilnimi pravicami.
For the purpose of the statutory audit of cooperatives and similar entities as referred to in Article 45 of Directive 86/635/EEC, Member States may establish other specific provisions in relation to voting rights.
Preostali manjšinski del volilnih pravic lahko pripada kateri koli osebi, ki je upravičena do volilnih pravic, če nima neprimernega vpliva ali se ne zdi, da ima neprimeren vpliv na strokovnost ali neodvisnost revizijskega podjetja;
For the remaining minority voting rights any potential person entitled to execute voting rights can only be accepted on the basis that he does not exercise any undue influence or appear to exercise such influence on the professionalism and the independence of the audit firm;
Ne glede na to bi moralo biti sodelovanje komercialnih subjektov v revizijskih podjetjih prepovedano, saj ni združljivo z neodvisnostjo in objektivnostjo revizorja.
Notwithstanding the participation of commercial entities in audit firms should be forbidden as it is not compatible with the independence and objectivity of the auditor.
Fizični osebi se lahko odobri izvajanje obveznih revizij dokumentov iz člena 1 le, če izpolnjuje pogoje za vpis na univerzitetno stopnjo in je zaključila tečaj teoretičnega usposabljanja, opravila praktično usposabljanje in izpit strokovne usposobljenosti, ki je enakovreden zaključnemu izpitu na univerzitetni ravni in ki ga organizira ali priznava država članica .
A natural person may be approved to carry out statutory audits of the documents referred to in Article 1 only after having attained university entrance level, then completed a course of theoretical instruction, undergone practical training and passed an examination of professional competence of university final examination level, organized or recognized by the Member State.
Učenje in ocenjevanje morata biti na stopnji, ki je najmanj enaka prvemu ciklu univerzitetne diplome in traja najmanj tri leta; bistveni deli učenja in ocenjevanja morajo biti na stopnji drugega cikla diplome, tj. odvisni od uspešnega zaključka ravni prvega cikla .
The learning and assessment must be at a level at least equivalent to a first cycle university degree of a minimum of three years' duration; significant parts of the learning and assessment must be a second cycle degree level i.e. conditional upon successful completion of the first cycle level.
Države članice zagotovijo, da odobrene osebe dokažejo ohranitev te usposobljenosti ter spretnosti in znanj s stalnim poklicnim razvojem.
Member States shall ensure that such approved persons also demonstrate the retention by them of these competences and skills through continuous professional development.
Te zahteve so podrobneje določene v členih 7, 8, 9 in 10.
These requirements are further specified in Articles 7, 8, 9 and 10.
V bolonjski deklaraciji bi morala prva stopnja univerzitetne diplome zajemati obdobje treh let.
In the Bologna Declaration first level of university degrees should cover a period of three years.
Znaten del učenja in ocenjevanja zakonitih revizorjev mora biti na drugi stopnji diplome.
A substantial part of statutory auditors' learning and assessment should be at second-degree level .
Preverjanje strokovne usposobljenosti
Examination of professional competence
Strokovna usposobljenost
Professional competence
Fizična oseba, odobrena za izvajanje obveznih revizij, mora biti sposobna izvesti obvezno revizijo letnih in konsolidiranih računovodskih izkazov v skladu z zakonodajo, predpisi in standardi, ki so pomembni za to revizijo.
The natural person approved to carry out statutory audits must be able to carry out a statutory audit of annual and consolidated accounts in accordance with the laws, regulations and standards that are relevant to that audit.
Preverjanje strokovne usposobljenosti iz člena 6 zagotavlja potrebno stopnjo teoretičnega znanja na področjih, ki so pomembna za obvezno revizijo, in sposobnost uporabe tega znanja v praksi.
The examination of professional competence referred to in Article 6 shall guarantee the necessary level of theoretical knowledge of subjects relevant to statutory audit and the ability to apply such knowledge in practice.
Vsaj del tega preverjanja mora biti pisen.
Part at least of that examination must be written .
Z ocenjevanjem strokovne usposobljenosti ter spretnosti in znanj iz člena 6 se preverja sposobnost osebe, ki se jo ocenjuje, za:
The assessment of professional competence and skills referred to in Article 6 shall evaluate the ability of the person being assessed to:
(a) načrtovanje, izvajanje revizije računovodskih izkazov družbe ali konsolidiranih računovodskih izkazov v skladu z ustrezno zakonodajo, pravili, standardi in poklicnimi etičnimi kodeksi ter za poročanje o reviziji;
(a) plan, perform and report on an audit of company or consolidated accounts in conformity with relevant laws, regulations, standards and professional codes of ethics;
(b) razumevanje, kako upoštevati transakcije in druge dogodke v pravnem subjektu in konsolidiranih računovodskih izkazih podjetij v skladu z ustrezno zakonodajo, predpisi in standardi;
(b) understand how to account for transactions and other events in both legal entity and consolidated accounts of business enterprises in accordance with relevant laws, regulations and standards;
(c) razumevanje pravnega, davčnega in poslovnega okolja, v katerem delujejo podjetja;
(c) understand the legal, taxation and business environment in which firms operate;
(d) razumevanje vidikov strateškega in poslovnega upravljanja, zlasti finančnega upravljanja in informacijske tehnologije, ki se pomembni za revizijo računovodskih izkazov družbe ali konsolidiranih računovodskih izkazov;
(d) understand those aspects of strategic and business management, particularly financial management and information technology, that are relevant to the audit of the company or consolidated accounts;
(e) razumevanje postopkov, sistemov in nadzora poslovanja v obsegu, ki je potreben za oceno tveganj za poslovanje in revizijo.
(e) understand the processes, systems and controls of the business to the extent required to assess risks to the business and to the audit.
Pogoje izobraževanja in usposabljanja, potrebne za odobritev in registracijo zakonitega revizorja v državi članici EU, iz Osme direktive na področju prava družb, je treba bistveno spremeniti, da se:
The conditions of education and training required to be approved and registered as a statutory auditor in an EU Member State in the Eighth Company Law Directive need to be amended substantially in order to:
· prizna spremembe etičnih standardov, standardov finančnega poročanja in revizijskih standardov;
· recognise the changes that have taken place in ethical, financial reporting and auditing standards;
· upošteva nove standarde izobraževanja, ki jih je izdalo mednarodno združenje računovodskih strokovnjakov;
· take into account the new education standards issued by the International Federation of Accountants;
odraža pristop k vsebini učnega načrta, ki ga je sprejela večina poklicnih združenj in ki posebno pozornost namenja sposobnosti za opravljanje naloge in vlog, ki se pričakujejo od zakonitega revizorja, in ne samo seznamu tem.
reflect the approach to curriculum content adopted by most professional bodies with a focus on the ability to perform the task and the roles expected of a statutory auditor rather than simply a list of topics.
Ocenjevanje strokovne usposobljenosti
Assessment of Professional Competence
Z ocenjevanjem se preverja sposobnost osebe, ki se jo ocenjuje, za:
The assessment shall evaluate the ability of the person being assessed to:
(a) uporabo ustreznega teoretičnega znanja v praksi ter povezovanje znanja in izkušenj;
(a) apply relevant theoretical knowledge in practice and integrate knowledge and experience;
(b) uporabo spretnosti in znanj, povezanih z analizo, ocenjevanjem, strokovnimi odločitvami in strokovnim skepticizmom;
(b) exercise the skills of analysis, evaluation, professional judgement and professional scepticism;
(c) delovanje v javnem interesu v skladu z ustreznimi poklicnimi etičnimi kodeksi.
(c) act in the public interest in accordance with relevant professional codes of ethics.
Pogoje izobraževanja in usposabljanja, potrebne za odobritev in registracijo zakonitega revizorja v državi članici EU, iz Osme direktive na področju prava družb je treba bistveno spremeniti, da se:
The conditions of education and training required to be approved and registered as a statutory auditor in an EU Member State in the Eighth Company Law Directive need to be amended substantially in order to:
Bistveni del preskusa pri ocenjevanju mora biti pisen (tudi z uporabo računalnikov).
A significant part of the assessment test must be written (including computer based).
Zagotoviti mora, da ima oseba, ki se jo ocenjuje, za opravljanje revizije zadostno znanje na naslednjih področjih:
It should ensure that the person being assessed has sufficient knowledge for the performance of an audit in the areas of:
– koncepti, postopki in upravljanje poslov za pridobitev zagotovil,
- assurance engagement concepts, processes and management,
– mednarodni standardi ter nacionalna zakonodaja, pravila in standardi v zvezi z obveznimi revizijami računovodskih dokumentov in s tistimi, ki opravljajo takšne revizije,
- international standards and national laws, regulations and standards relating to the statutory auditing of accounting documents and to those carrying out such audits,