natgillin/translations-raw huggingface dataset:
Ob tem bi Komisija lahko upoštevala načela iz priporočila Komisije z dne 16. maja 2002 o neodvisnosti zakonitih revizorjev v EU: zbirka temeljnih načel.
In doing so, the Commission might take into consideration the principles contained in the Commission Recommendation of 16 May 2002 on "Statutory Auditors" Independence in the EU: A Set of Fundamental Principles'.
Za določanje neodvisnosti revizorjev mora biti koncept "mreže", v kateri delujejo revizorji, jasen.
In order to determine the independence of auditors, the concept of a "network" in which auditors operate needs to be clear.
V tem oziru je treba upoštevati različne okoliščine, kot so primeri, v katerih lahko strukturo opišemo kot mrežo, ker je usmerjena k dobičku ali delitvi stroškov.
In this regard, various circumstances have to be taken into account such as instances where a structure could be defined as a network because it is aimed at profit or cost sharing.
Merila za dokazovanje obstoja mreže se presojajo in tehtajo na osnovi vseh razpoložljivih dejanskih okoliščin, kot je na primer obstoj skupnih rednih strank.
The criteria for demonstrating that there is a network should be judged and weighed on the basis of all factual circumstances available, such as whether there are common usual clients.
V primerih samorevizije ali lastnega interesa, v katerih je treba varovati neodvisnost zakonitega revizorja ali revizijskega podjetja, se bi morala odločiti država članica in ne zakoniti revizor ali revizijsko podjetje, ali naj zakoniti revizor ali revizijsko podjetje odstopi od revizijskega posla ali se ga vzdrži za naročnika revizije.
In cases of self review or self interest, where appropriate to safeguard the statutory auditor´s or audit firm's independence, it should be for the Member State rather than the statutory auditor or the audit firm to decide whether the statutory auditor or audit firm should resign or abstain from an audit engagement with regard to its audit clients.
Vendar pa to ne bi smelo povzročiti položaja, v katerem bi imele države članice splošno dolžnost, da zakonitim revizorjem ali revizijskim podjetjem preprečijo opravljanje storitev za naročnike revizije, ki niso povezane z revizijo.
However, this should not lead to a situation where Member States have a general duty to prevent statutory auditors or audit firms from providing non-audit services to their audit clients.
Za ugotavljanje, ali je neprimerno, da v primerih lastnega interesa ali samorevizije zakoniti revizor ali revizijsko podjetje ne izvaja obveznih revizij za ščitenje neodvisnosti zakonitega revizorja ali revizijskega podjetja, bi bilo treba upoštevati, ali je revidirana enota javnega interesa izdala prenosljive vrednostne papirje, ki so sprejeti v trgovanje na organiziranem trgu v smislu člena 4(1), točka 18, Direktive 2004/39/ES Evropskega parlamenta in Sveta z dne 21. aprila 2004 o trgih finančnih instrumentov
For the purposes of determining whether it is appropriate, in cases of self interest or self review, that a statutory auditor or audit firm should not carry out statutory audits, so as to safeguard the statutory auditor's or audit firm's independence, the factors to be taken into account should include the question whether or not the audited public interest entity has issued transferable securities admitted to trading on a regulated market within the meaning of Article 4(1), point 18 of Directive 2004/39/EC of the European Parliament and of the Council of 21 April 2004 on markets in financial instruments
Pomembno je zagotoviti stalno visoko kakovost obveznih revizij, ki jih zahteva zakonodaja Skupnosti.
It is important to ensure a consistent high quality of all statutory audits required by Community law.
Ukrepe, potrebne za izvajanje te direktive, je treba sprejeti v skladu s Sklepom Sveta 1999/468/ES z dne 28. junija 1999 o določitvi postopkov za uresničevanje Komisiji podeljenih izvedbenih pooblastil
The measures necessary for the implementation of this Directive should be adopted in accordance with Council Decision 1999/468/EC of 28 June 1999 laying down the procedures for the exercise of implementing powers conferred on the Commission
in ob upoštevanju izjave Komisije in Evropskega parlamenta z dne 5. februarja 2002 o izvajanju predpisov o finančnih storitvah.
and with due regard to the statement made by the Commission in the European Parliament on 5 February 2002 concerning the implementation of financial services legislation.
Tehnični odbor ali skupina za revidiranje bo pomagala Komisiji pri ocenjevanju tehnične ustreznosti vseh mednarodnih revizijskih standardov; vključiti mora tudi sistem javnih nadzornih organov držav članic.
A technical committee or group on auditing will assist the Commission in the assessment of the technical soundness of all the international auditing standards, and should also involve the system of public oversight bodies of Member States.
Da bi dosegli najvišjo raven uskladitve, države
In order to achieve a maximum degree of harmonisation,
članice lahko predpišejo dodatne
Member States should only be allowed to impose
revizijske postopke
additional audit procedures
ali zahteve
or requirements
le, če ta potreba izhaja iz posebnih
if these follow from specific
nacionalnih pravnih
national legal
zahtev obvezne revizije
requirements relating to the scope of the statutory audit
letnih ali konsolidiranih računovodskih izkazov, ki jih ne vsebujejo sprejeti mednarodni revizijski standardi.
of annual or consolidated accounts, meaning that these requirements have not been covered by the adopted international auditing standards.
Države članice lahko ohranijo dodatne revizijske postopke, dokler revizijski postopki ali zahteve niso vsebovani v naknadno sprejetih mednarodnih revizijskih standardih.
Member States could maintain these additional audit procedures until the audit procedures or requirements have been covered by subsequently adopted international auditing standards.
Če bi sprejeti mednarodni revizijski standardi vseeno vsebovali revizijske postopke, izvajanje katerih bi povzročilo posebno pravno nasprotje z nacionalno zakonodajo zaradi posebnih nacionalnih zahtev v zvezi s področjem delovanja obvezne revizije, lahko države članice izločijo sporni del mednarodnih revizijskih standardov, dokler spori obstajajo, če veljajo ukrepi iz člena 26(3).
If adopted international auditing standards would however contain audit procedures the performance of which would create a specific legal conflict with national law following from specific national requirements related to the scope of the statutory audit, Member States may carve out the conflicting part of the international auditing standard as long as these conflicts exist, provided the measures referred to in Article 26(3) are applied.
Vsak dodatek ali izločitev s strani držav članic mora prispevati k visoki stopnji verodostojnosti letnih računovodskih izkazov družb in koristiti splošnemu interesu.
Any addition or carve out by Member States should add a high level of credibility to the annual accounts of companies, and be conducive to the public good.
Zgoraj navedeno pomeni, da lahko države članice na primer zahtevajo od nadzornega telesa dodatno revizijsko poročilo ali predpišejo druge zahteve na področju poročanja in revizije, ki temeljijo na nacionalnih pravilih o upravljanju podjetij.
The above implies that Member States can, for example, require an additional auditor's report to the supervisory board or other reporting and audit requirements based on national corporate governance rules.
Da bi Komisija
In order for the Commission to
sprejela mednarodni revizijski standard za uporabo v Skupnosti je potrebno, da je sprejet na mednarodni ravni in da je nastal ob sodelovanju vseh zainteresiranih strank po jasnem, odprtem in preglednem postopku, kar prispeva k verodostojnosti in kvaliteti letnih računovodskih izkazov in konsolidiranih računovodskih izkazov ter koristi splošnemu evropskemu interesu.
adopt an international auditing standard for application in the Community, it is necessary that it is generally accepted internationally and that it has been developed with full participation of all interested parties following an open and transparent procedure, that it adds to the credibility and quality of annual accounts and consolidated accounts and that it is conducive to the European public good.
Potrebo po sprejetju mednarodnega poročila revizijske prakse, kot dela standarda bi bilo treba oceniti v skladu s postopkom komitologije za vsak posamezni primer.
The need for the adoption of an International Auditing Practice Statement as part of a standard should be assessed under the comitology procedure on a case by case basis.
Komisija zagotovi, da je pred začetkom postopka sprejetja opravljen pregled, ki pokaže, ali so te zahteve izpolnjene, in poroča članom revizijskega regulativnega odbora o rezultatih pregleda.
The Commission should ensure that before the start of the adoption process a review is conducted to see whether these requirements have been met and report to members of the Auditing Regulatory Committee on the outcome of the review.
V primeru konsolidiranih računovodskih izkazov je pomembna jasna opredelitev odgovornosti zakonitih revizorjev, ki revidirajo sestavne dele skupine.
In the case of consolidated accounts, it is important that there is a clear definition of responsibilities between the statutory auditors who audit components of the group.
V ta namen bi moral
For this purpose,
revizor skupine
the group auditor
v celoti odgovoren za revizijsko poročilo.
full responsibility for the audit report.
Za doseganje večje primerljivosti med podjetji, ki uporabljajo enake revizijske standarde,
In order to increase comparability between companies applying the same accounting standards,
in izboljšanje zaupanja javnosti v revizijsko funkcijo lahko
and to enhance public confidence in the audit function,
skupno revizijsko poročilo za revizijo letnih ali konsolidiranih računovodskih izkazov, pripravljenih na podlagi odobrenih mednarodnih revizijskih standardov,
adopt a common audit report for the audit of annual accounts or consolidated accounts prepared on the basis of approved international accounting standards
razen če je bil ustrezen standard za takšno poročilo sprejet na ravni Skupnosti
, unless an appropriate standard for such a report has been adopted at Community level
Za izvajanje člena 29 o sistemih zagotavljanja kakovosti lahko države članice zahtevajo, da se v primeru, ko imajo posamezni revizorji skupno politiko zagotavljanja kakovosti, upoštevajo le zahteve za revizijska podjetja.
For the application of Article 29 on quality assurance systems, Member States may decide that if individual auditors have a common quality assurance policy only the requirements for audit firms need to be considered.
Države članice lahko organizirajo sistem zagotavljanja kakovosti na način, ki bo zahteval pregled zagotavljanja kakovosti vsakega revizorja vsaj vsakih 6 let.
Member States may organise the system of quality assurance in such a manner that each individual auditor is to be subject to a quality assurance review at least every 6 years.
Države članice se spodbuja, da s pomočjo sistema javnega nadzora poiščejo usklajen pristop za izvajanje revizij zagotavljanja kakovosti, da se zadevne stranke izognejo naložitvi nepotrebnih obremenitev.
Member States should be encouraged to find, through the public oversight system, a coordinated approach to the carrying-out of quality assurance reviews with a view to avoiding the imposition of unnecessary burdens on the parties concerned.
Preiskave in ustrezne sankcije prispevajo k preprečevanju in popravljanju neustreznega opravljanja obvezne revizije.
Investigations and appropriate sanctions contribute to preventing and correcting inadequate execution of a statutory audit.
Države članice bi morale organizirati učinkovit sistem javnega nadzora za zakonite revizorje in revizijska podjetja na podlagi nadzora v matični državi.
Member States should organise an effective system of public oversight for statutory auditors and audit firms on the basis of home country control.
Pomembno je, da sistem javnega nadzora vodijo osebe, ki niso zaposlene na tem področju, vendar so usposobljene za delo na področju obvezne revizije.
The system of public oversight must be governed by non-practitioners who are knowledgeable in the areas relevant to statutory audit.
Tako sodelovanje lahko pomembno prispeva k zagotavljanju stalne visoke kakovosti obveznih revizij v Skupnosti.
can make an important contribution to ensuring a consistent high quality of the statutory audit in the Community.
Da se zagotovi skladnost s členom 32(3) (Načela javnega nadzora) se šteje, da ima neizvajalec znanje na področjih, pomembnih za obvezno revizijo zaradi preteklih delovnih izkušenj ali znanja vsaj enega predmeta iz člena 8.
In order to ensure compliance with Article 32(3) (Principles of public oversight), a non-practitioner is deemed to be knowledgeable in the areas relevant to the statutory audit either because of his past professional skill, or alternatively because he has knowledge of at least one of the subjects listed under Article 8.
Zakonitega revizorja ali revizijsko podjetje imenuje skupščina delničarjev
The statutory auditor or audit firm should be appointed by the general meeting of shareholders
ali članov
or members
revidirane družbe.
of the audited entity.
njegova razrešitev mogoča le z utemeljenimi razlogi, ki jih je treba sporočiti organu ali organom, odgovornim za javni nadzor.
possible where there are proper grounds and if these grounds are communicated to the authority or authorities responsible for public oversight.
Notranji revizijski odbori in učinkovit sistem notranjega nadzora prispevajo k zmanjšanju finančnih, operativnih tveganj in tistih tveganj, ki izvirajo iz neupoštevanja predpisov, ter izboljšujejo kakovost finančnega poročanja.
Audit committees and effective internal control system contribute to minimise financial, operational and compliance risks, and enhance the quality of financial reporting.
Države članice upoštevajo Priporočilo Komisije z dne 15. februarja 2005 o vlogi neizvršnih direktorjev ali članov nadzornega sveta javnih družb in o komisijah upravnega odbora ali nadzornega sveta
Member States might have regard to the Commission Recommendation of 15 February 2005 on the role of non-executive or supervisory directors of listed companies and on the committees of the (supervisory) board
, ki določa, kako se ustanovi in kako deluje revizijska komisija.
, which sets out how audit committees should be established and function.
Države članice lahko določijo, da funkcije, dodeljene revizijski komisiji ali telesu, ki izvaja enakovredne naloge, lahko izvaja upravno ali nadzorno telo v celoti.
Member States may determine that the functions assigned to the audit committee or a body performing equivalent functions may be performed by the administrative or supervisory body as a whole.
Glede na dolžnosti revizijske komisije v skladu s členom 41 ni zakoniti revizor ali revizijsko podjetje na noben način podrejen komisiji.
With regard to the duties of the audit committee, according to Article 41, the statutory auditor or audit firm is in no way subordinated to the committee.
Države članice se lahko odločijo, da iz zahteve za revizijsko komisijo izvzamejo družbe v javnem interesu, ki so kolektivni naložbeni podjemi, katerih prenosljivi vrednostni papirji so sprejeti v trgovanje na organiziranem trgu.
Member States may decide also to exempt public interest entities which are collective investment undertakings whose transferable securities are admitted to trading on a regulated market from the requirement to have an audit committee.
Za tiste kolektivne naložbene podjeme, ki niso usklajeni z Direktivo 85/611/EGS
For those collective investment undertakings which are not harmonised by Directive 85/611/EEC
, vendar so predmet enakih zaščitnih ukrepov, kot je predvideno v tej zadnji direktivi, se državam članicam, v tem posebnem primeru dovoli, da jim omogočijo enako obravnavo kot kolektivnim naložbenim podjemom, usklajenim z EU.
but subject to equivalent safeguards as provided for by that Directive, Member States should, in this particular case, be allowed to provide for an equal treatment with EU-harmonised collective investment undertakings.
Da se okrepi neodvisnost revizorjev za družbe javnega interesa, se morajo ključni revizijski partnerji, ki opravljajo revizijo teh družb, izmenjevati.
In order to reinforce the independence of auditors of public interest entities, the key audit partner(s) auditing such entities should rotate.
Za organizacijo izmenjave morajo države članice zahtevati zamenjavo enega ali več ključnih revizijskih partnerjev, ki obravnavajo revidirano družbo, pri čemer omogočijo revizijskemu podjetju, s katerim so povezani ključni revizijski partnerji, da je še naprej zakoniti revizor te družbe.
To organise such rotation, Member States should require a change of key audit partner(s) dealing with an audited entity, while allowing the audit firm with which the key audit partner(s) is (are) associated to continue being the statutory auditor of such entity.
Kjer država članica meni, da je primerno za dosego določenih ciljev, lahko ta država članica kot drugo možnost zahteva zamenjavo revizijskega podjetja brez poseganja v člen 42(2).
Where a Member State considers it appropriate in order to attain the objectives pursued, that Member State might, alternatively, require the change of the audit firm, without prejudice to Article 42(2).
Eno od zadevnih meril za omogočanje dostopa je presoja izpolnjevanja zahtev, ki jih določi Komisija, s strani pristojnih organov v tretjih državah.
One of the relevant criteria for the granting of access is whether the competent authorities in third countries meet requirements which the Commission has declared adequate.
V pričakovanju odločitve Komisije in brez poseganja v njeno odločitev lahko države članice ocenijo takšno ustreznost.
Pending such a decision by the Commission, and without prejudice thereto, Member States may assess whether the requirements are adequate.
Razkritje podatkov iz členov 36 in 47 mora biti v skladu s pravili prenosa osebnih podatkov tretjim državam, določenimi v Direktivi 95/46/ES Evropskega parlamenta in Sveta z dne 24. oktobra 1995 o varstvu posameznikov pri obdelavi osebnih podatkov in o prostem pretoku takih podatkov
Disclosure of information as referred to in Article 36 and 47 should be in accordance with the rules on the transfer of personal data to third countries laid down in Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data
Ukrepe, potrebne za izvajanje te direktive, je treba sprejeti v skladu s
The measures necessary for the implementation of this Directive should be adopted in accordance with
Sklepom 1999/468/ES in
Decision 1999/468/EC and
ob upoštevanju deklaracije Komisije in Evropskega parlamenta z dne 5. februarja 2002 o izvajanju zakonodaje o finančnih storitvah.
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.
Evropski parlament bi moral imeti tri mesece časa od prvega posredovanja osnutka predlogov sprememb in izvedbenih ukrepov za njihovo preučitev in oblikovanje mnenja.
The European Parliament should be given a period of three months from the first transmission of draft amendments and implementing measures to allow it to examine them and to give its opinion.
Če pa Evropski parlament v tem času sprejme resolucijo, bi morala Komisija osnutek predlogov ali ukrepov ponovno preučiti.
If, within that period, a resolution is passed by the European Parliament, the Commission should re-examine the draft amendments or measures.
za izvajanje te direktive
be adopted
, morajo biti sprejeti v skladu s Sklepom 1999/468/ES
in accordance with Decision 1999/468/EC
84/253/EGS je treba razveljaviti, ker ne vsebuje celovitega sklopa
84/253/EEC should be repealed because it lacks a comprehensive set of
Zakoniti revizorji in revizijska podjetja so odgovorni za skrbno izvajanje svojega dela in zato morajo biti odgovorni za finančno škodo zaradi pomanjkanja potrebne skrbnosti.
Statutory auditors and audit firms are responsible for carrying out their work with due care and thus should be liable for the financial damage caused by a lack of the care owed.
Vendar lahko na sposobnost revizorjev in revizijskih podjetij za pridobitev kritja poklicnega zavarovanja vpliva dejstvo, ali zanje velja neomejena finančna odgovornost.
However, the auditors" and audit firms' ability to obtain professional indemnity insurance cover may be affected by whether they are subject to unlimited financial liability.
Komisija namerava proučiti te zadeve ob upoštevanju dejstva, da so režimi odgovornosti držav članic lahko bistveno različni –
For its part, the Commission intends examining these issues taking into account the fact that liability regimes of the Member States may vary considerably,
Člen 2 Opredelitve pojmov
Article 2
tej direktivi veljajo naslednje opredelitve:
For the purpose of this Directive, the following definitions shall apply:
"obvezna revizija" je revizija letnih in konsolidiranih računovodskih izkazov, če jo zahteva zakonodaja
"Statutory audit" means an audit of annual accounts or consolidated accounts in so far as required by Community
"zakoniti revizor" je fizična oseba, ki jo v skladu
"Statutory auditor" means a natural person who is approved in accordance
s to direktivo
with this
odobrijo pristojni organi države članice za opravljanje obveznih revizij;
Directive by the competent authorities of a Member State to carry out statutory audits;
"revizijsko podjetje" je
"Audit firm" means
pravna oseba ali katera koli druga
a legal body or any other
družba, ki jo v skladu
entity that is approved in accordance
"revizijska družba tretje države" je družba, ki izvaja ne glede na pravno obliko revizije letnih ali konsolidiranih računov družbe iz tretje države;
"Third country audit entity" means an entity, regardless of its legal form, which carries out audits of the annual or consolidated accounts of a company incorporated in a third country;
"revizor tretje države" je fizična oseba, ki izvaja revizije letnih ali konsolidiranih računov družbe iz tretje države;
"Third country auditor" means a natural person who carries out audits of the annual or consolidated accounts of a company incorporated in a third country;
ali revizijsko podjetje/
or audit
obvezno revizijo konsolidiranih računovodskih izkazov;
out the statutory audit of the consolidated accounts;
"omrežje" je večja struktura:
"Network" means the larger structure:
ki je namenjena sodelovanju in
which is aimed at cooperation and
uporablja skupno blagovno znamko
use of a common brand-name or
ali je pomemben del
a significant part of
člena 51a
Article 51a
Direktive 78/660/EGS in člena 37 Direktive 83/349/EGS, ki ga je izdal zakoniti revizor ali revizijsko podjetje
of Directive 78/660/EEC and Article 37 of Directive 83/349/EEC issued by the statutory auditor or audit firm
"pristojni organi" so organi ali telesa, določena z zakonom, ki so
"Competent authorities" means the authorities or bodies designated by law that are
pooblaščeni za
in charge of
zakonsko ureditev
the regulation
ter/ali nadzor
and/or oversight
zakonitih revizorjev in revizijskih podjetij
of statutory auditors and audit firms
"mednarodni revizijski standardi" so Mednarodni revizijski standardi in z njimi povezana poročila
"International auditing standards" means International Standards on
in standardi
Auditing and
za obvezno revizijo;
, in so far as relevant to the statutory audit;
"družbe v javnem interesu" so družbe,
"Public interest entities" means entities
in zavarovalnice, kot je določeno v členu 2(1) Direktive 91/674/EGS.
and insurance undertakings as defined in Article 2(1) of Directive 91/674/EEC.
"zadruga" je evropska zadruga, kot je določeno v členu 1 Uredbe Sveta (ES) št. 1435/2003 z dne 22. julija 2003 o statutu evropske zadruge
"Cooperative" means a European Cooperative Society as defined in Article 1 of Council Regulation (EC) No 1435/2003 of 22 July 2003 on the Statute for a European Cooperative Society (SCE)