natgillin/translations-raw huggingface dataset:
lahko v skladu s postopkom iz člena 48(2) sprejme odločitev o uporabnosti mednarodnih revizijskih standardov v Skupnosti.
may decide in accordance with the procedure referred to in Article 48(2) on the applicability within the Community of international auditing standards.
so splošno mednarodno sprejeti in razviti s primerno predpisanim postopkom, javnim nadzorom in preglednostjo;
are generally accepted internationally and are developed with proper due process, public oversight and transparency;
visoko stopnjo verodostojnosti
a high level of credibility
in kvalitete
and quality
koristijo splošnemu evropskemu interesu.
are conducive to the European public good.
Države članice lahko
Member States may only
predpišejo revizijske
impose audit
ali dodatne zahteve ali v izjemnih primerih izločijo del mednarodnih revizijskih standardov
or requirements in addition to - or, in exceptional cases, by carving out - parts of the international auditing standards
, če ta potreba izhaja iz posebnih
if these follow from specific
zahtev obvezne revizije.
requirements relating to the scope of the statutory audit.
zagotovijo, da so ti revizorski postopki ali zahteve v skladu z določbami iz odstavka 2, točki (b) in (c), ter jih pred njihovim sprejetjem
ensure that these audit procedures or requirements comply with the provisions laid down in paragraph 2, points (b) and (c) and shall
in državam članicam.
and Member States before their adoption.
V izjemnem primeru izločitve delov mednarodnega revizijskega standarda sporočijo države članice posebne nacionalne pravne zahteve in temelje za njihovo ohranitev Komisiji in drugim državam članicam vsaj šest mesecev pred sprejetjem na nacionalni ravni ali v primerih zahtev, ki so že obstajale ob sprejetju mednarodnega revizijskega standarda, najpozneje v treh mesecih po sprejetju ustreznega mednarodnega revizijskega standarda
In the exceptional case of carving out parts of an international auditing standard, Member States shall communicate their specific national legal requirements, as well as the grounds for maintaining them, to the Commission and the other Member States at least six months before its national adoption or, in the case of requirements already existing at the time of adoption of an international auditing standard, at the latest within three months after adoption of the relevant international auditing standard
Države članice lahko uvedejo dodatne zahteve v zvezi z obvezno revizijo letnih in konsolidiranih računovodskih izkazov za obdobje dveh let po preteku obdobja prenosa, navedenega v členu 53(1).
Member States may impose additional requirements relating to the statutory audit of annual and consolidated accounts for a period of two years after the deadline for transposition laid down in Article 53(1) has elapsed.
Države članice zagotovijo, da v primeru obvezne revizije konsolidiranih računovodskih izkazov skupine podjetij:
Member States shall ensure that in the case of a statutory audit of consolidated accounts of a group of undertakings:
skupinski revizor nosi popolno odgovornost za revizijsko poročilo o konsolidiranih računovodskih izkazih;
the group auditor bears the full responsibility for the audit report in relation with the consolidated accounts;
izvaja pregled in
carries out a review and
/so ga opravili revizor/revizorji iz tretjih držav, zakoniti revizor/zakoniti revizorji, revizijska družba/revizijske družbe ali revizorsko podjetje/revizorska podjetja za revizije skupin.
third country auditor(s), statutory auditor(s), third country audit entity(ies) or audit firm(s) for the purpose of the group audit.
Dokumentacija, ki jo ohrani revizor skupine, je namenjena za primeren pregled dela skupinskega revizorja, ki ga izvede ustrezni pristojni organ.
The documentation retained by the group auditor shall be adequate for the relevant competent authority to properly review the work of the group auditor
revizor celotne skupine
, the group auditor
odgovoren, da organom za javni nadzor zagotovi dokumentacijo revizijskega dela, ki ga je izvajal/so ga izvajali revizor/revizorji ali revizijska družba/revizijske družbe iz tretje države, vključno z delovnimi dokumenti skupinske revizije.
is responsible for ensuring proper delivery when requested to the public oversight authorities of the documentation of the audit work performed by the third country auditor(s) or audit entity(ies), including the working papers relevant for the group audit.
Za takšno zagotovitev ohrani skupinski revizor
To ensure such delivery, the group auditor shall retain
ali se na zahtevo dogovori z revizorjem/revizorji ali revizijsko družbo/revizijskimi družbami o svojem ustreznem in neomejenem dostopu ali kako drugače ukrepa
, or alternatively agree with the third country auditor(s) or audit entity(ies) his proper and unrestricted access upon request or take any other appropriate action.
Kjer revizijsko podjetje izvaja obvezno revizijo, podpiše revizijsko poročilo zakoniti revizor/revizorji, ki izvaja/izvajajo obvezno revizijo v imenu revizijskega podjetja.
Where an audit firm carries out the statutory audit, the audit report shall be signed at least by the statutory auditor(s) carrying out the statutory audit on behalf of the audit firm.
V izrednih okoliščinah lahko države članice določijo, da tega podpisa ni treba razkriti javnosti, če bi to predstavljalo neizbežno in pomembno grožnjo osebni varnosti katere koli osebe.
In exceptional circumstances Member States may provide that this signature need not be disclosed to the public if such disclosure could lead to an imminent and significant threat to the personal security of any person.
Države članice zagotovijo, da so vsi zakoniti revizorji in revizijska podjetja predmet sistema zagotavljanja kakovosti, ki izpolnjujejo vsaj naslednja merila:
Member States shall ensure that all statutory auditors and audit firms are subject to a system of quality assurance which meets at least the following criteria:
financiranje sistema zagotavljanja kakovosti mora biti varno in brez vsakega možnega neprimernega vpliva zakonitih revizorjev ali revizijskih podjetij;
the funding for the quality assurance system must be secure and free from any possible undue influence by statutory auditors or audit firms;
sistem zagotavljanja kakovosti mora imeti ustrezna sredstva;
the quality assurance system must have adequate resources;
osebe, ki izvajajo preglede zagotavljanja kakovosti morajo biti ustrezno strokovno usposobljene in imeti izkušnje na področju obvezne revizije in finančnega poročanja ter morajo biti posebno usposobljene za preglede zagotavljanja kakovosti;
persons who carry out the quality assurance reviews must have appropriate professional education and relevant experience in statutory audit and financial reporting combined with specific training on quality assurance reviews;
izbira izvedencev za posebne naloge pregleda zagotavljanja kakovosti mora biti izvedena v skladu z objektivnim postopkom,
the selection of reviewers for specific quality assurance review assignments must be made under an objective procedure
tako, da se zagotovi, da med izvedenci in zakonitim revizorjem ali revizijskim podjetjem, ki se pregleduje, ni navzkrižij interesov;
to ensure that there are no conflicts of interest between the reviewers and the statutory auditor or audit firm under review;
preverjanje kakovosti
the scope of the quality assurance review
skupaj z ustreznim testiranjem izbranih revizijskih dokumentov,
, supported by adequate testing of selected audit files,
mora vključevati oceno
must include an assessment of the
z uporabljenimi revizijskimi standardi in zahtevami za neodvisnost
with applicable auditing standards and independence requirements
, s količino in kakovostjo porabljenih sredstev, zaračunanimi revizijskimi pristojbinami notranjega nadzornega sistema kakovosti revizijskega podjetja
, of the quantity and quality of resources spent, of the audit fees charged and of the internal quality control system of the audit firm
rezultat pregleda zagotavljanja kakovosti mora biti sestava poročila, ki vsebuje glavne ugotovitve pregleda zagotavljanja kakovosti;
the quality assurance review must result in the establishment of a report which contains the main conclusions of the quality assurance review;
pregled zagotavljanja kakovosti je treba izvajati vsaj vsakih šest let;
quality assurance reviews must take place at least every six years;
skupni rezultati sistema zagotavljanja kakovosti morajo biti objavljeni enkrat na leto;
the overall results of the quality assurance system must be published annually;
Če priporočil, ki veljajo za točko
the recommendations referred to in point
, zakoniti revizor ali revizijsko podjetje ne sprejme v razumnem obdobju, postane,
not followed up, the statutory auditor or audit firm shall
če je primerno,
, if applicable,
predmet sistema disciplinskega ukrepa ali sankcije iz člena 30.
be subject to the system of disciplinary actions or sanctions as referred to in Article 30.
V skladu s postopki iz
The Commission may adopt, in accordance with the procedure referred to in
Komisija lahko sprejme izvedbene ukrepe
, implementing measures
, da se izboljša zaupanje javnosti v revizijsko funkcijo in zagotovi enotna uporaba odstavka (1)(a) in (b) ter odstavka (1)(e) do (j)
in order to enhance public confidence in the audit function and to ensure uniform application of paragraph 1, points (a), (b) and (e) to (j)
Države članice zagotovijo učinkovite sisteme preiskav in sankcij za odkrivanje, popravljanje in preprečevanje neustreznega opravljanja obvezne revizije.
Member States shall ensure that there are effective systems of investigations and sanctions to detect, correct and prevent inadequate execution of the statutory audit.
Brez poseganja v nacionalne ureditve civilne odgovornosti, države članice predvidijo primerne
Without prejudice to Member States" civil liability regimes, Member States shall provide effective, proportionate and dissuasive
, ali sankcije opozorilne narave za revizorje in revizijska podjetja, če se obvezne revizije ne izvajajo v skladu s
in respect of statutory auditors and audit firms, where statutory audits are not carried out in conformity with
predpisi, sprejetimi za izvajanje
the provisions adopted in the implementation of
te direktive.
this Directive.
Sankcije morajo vključevati možnost
appropriately disclosed to the public.
Komisija pred koncem leta 2006 predloži poročilo o vplivu veljavnih pravil o nacionalni odgovornosti na izvajanje obveznih revizij na evropskih kapitalskih trgih in o zavarovalnih pogojih za zakonite revizorje in revizijska podjetja, vključno z analizo omejitev finančne odgovornosti.
The Commission shall before the end of 2006 present a report on the impact of the current national liability rules for carrying out statutory audits on the European capital markets and on the insurance conditions for statutory auditors and audit firms, including an objective analysis of the limitations of financial liability.
Javni nadzor in ureditveni predpisi med državami članicami
Public oversight and regulatory arrangements between Member States
Načela javnega nadzora
Principles of public oversight
Vsi zakoniti revizorji in revizijska podjetja morajo biti predmet javnega nadzora.
All statutory auditors and audit firms must be subject to public oversight.
Osebe, vključene v
Persons involved in
javnega nadzora,, morajo biti izbrane z neodvisnim in preglednim imenovanjem.
must be selected under an independent and transparent nomination procedure.
Sistem javnega nadzora ima temeljno odgovornost za nadzor naslednjega:
The system of public oversight must have the ultimate responsibility for the oversight of:
potrditve in registracije zakonitega revizorja ter revizijskih podjetij in
the approval and registration of statutory auditors and audit firms, and
sprejetja etičnih standardov, standardov notranjega nadzora kakovosti revizijskih podjetij in revizij ter
the adoption of standards on ethics, internal quality control of audit firms and auditing, and
stalnega izobraževanja, zagotavljanja kakovosti in preiskovalnih ter disciplinarnih sistemov.
continuous education, quality assurance and investigative and disciplinary systems.
Sistem javnega nadzora mora biti pregleden.
The system of public oversight must be transparent.
To vključuje objavo letnih načrtov dela in poročil o delu.
This shall include the publication of annual work programmes and activity reports.
Financiranje sistema javnega nadzora mora biti varno in brez vsakega
The funding for the public oversight system must be secure and free from
vpliva zakonitih revizorjev ali revizijskih podjetij.
influence by statutory auditors or audit firms.
Sodelovanje med sistemi javnega nadzora na ravni Skupnosti
Cooperation between public oversight systems at Community level
S tem namenom oblikujejo države članice posebno telo, odgovorno za
To that extent, Member States shall make one entity specifically responsible for ensuring the
Vzajemno priznanje ureditvenih predpisov med državami članicami
Mutual recognition of regulatory arrangements between Member States
Ureditveni predpisi držav članic morajo upoštevati načelo ureditve in nadzora matične države, v kateri je zakoniti revizor ali revizijsko podjetje odobren in v kateri ima revidirana družba sedež.
Regulatory arrangements of Member States shall respect the principle of home country regulation and oversight by the Member State in which the statutory auditor or audit firm is approved and the audited entity has its registered office.
Države članice obvestijo Komisijo o svojem imenovanju.
Member States shall inform the Commission of their designation.
Poslovna skrivnost in regulativno
Professional secrecy and regulatory
medsebojno sodelujejo, kadar je potrebno,
with each other whenever necessary for the purpose of carrying out their
v državi članici, odgovorni za pooblastilo, registracijo, zagotovitev kakovosti, inšpekcijo in disciplino,
in a Member State responsible for approval, registration, quality assurance, inspection and discipline
pomagajo pristojnim organom
shall render assistance to competent authorities
drugih državah članicah.
other Member States.
Še zlasti si
In particular,
pristojni organi
competent authorities
Podatki, za katere velja poslovna skrivnost, se ne smejo razkriti nobeni drugi osebi ali organu, razen z zakonom, uredbo ali upravnimi postopki države članice.
Information covered by professional secrecy may not be disclosed to any other person or authority except by virtue of law, regulation or administrative procedures of a Member State.
Če naprošeni pristojni organ ne more zagotoviti zahtevanih podatkov brez nepotrebnega odlašanja, obvesti o ovirah pristojni organ, ki je za podatke zaprosil.
If the requested competent authority is not able to supply the required information without undue delay it shall notify the requesting competent authority of the reasons.
posredovanje podatkov lahko negativno vpliva na suverenost, varnost ali javni red naslovljene države ali krši nacionalna varnostna pravila, ali
communication might adversely affect the sovereignty, security or public order of the State addressed or breach national security rules; or
pred organi naslovljene države so sproženi sodni postopki v zvezi z enakimi dejanji in proti istim zakonitim revizorjem ter revizijskim podjetjem, ali
judicial proceedings have already been initiated in respect of the same actions and against the same statutory auditors and audit firms before the authorities of the State addressed; or
pristojni organi naslovljene države so izrekli zaključno sodbo proti tem osebam zaradi enakih dejanj.
final judgment has already been passed on such persons for the same actions by the competent authorities of the State addressed.
Pristojni organ ene države članice lahko tudi zahteva, da pristojni organ druge države članice izvede preiskavo v svoji državi.
A competent authority of one Member State may also request that an investigation be carried out by the competent authority of another Member State, on the latter's territory.
V skladu s postopkom iz člena 48(2) Komisija lahko sprejme izvedbene ukrepe, da bi olajšala sodelovanje med pristojnimi organi na področju izmenjave podatkov in načinov čezmejnega preiskovanja, ki so določeni v odstavkih od 2 do 4.
The Commission may adopt, in accordance with the procedure referred to in Article 48(2), implementing measures in order to facilitate cooperation between competent authorities on the procedures of exchange of information and modalities for cross-border investigations provided for in paragraphs 2 to 4.
Poglavje IX
Chapter IX
Imenovanje, odpuščanje in komunikacija
Appointment, dismissal and communication
Imenovanje zakonitih revizorjev ali revizijskih podjetij
Appointment of statutory auditors or audit firms
Zakonitega revizorja ali revizijsko podjetje imenuje skupščina delničarjev
The statutory auditor or audit firm shall be appointed by the general meeting of shareholders
ali člani
or members
Odpust ali odstop zakonitih revizorjev in revizijskih podjetij
Dismissal and resignation of statutory auditors or audit firms
Države članice zagotovijo, da odpust zakonitih revizorjev ali revizijskih podjetij temelji zgolj na utemeljenih razlogih; razhajanje mnenj o računovodskih obravnavah ali revizijskih postopkih ni utemeljen razlog za odpust.
Member States shall ensure that statutory auditors or audit firms may only be dismissed where there are proper grounds; divergence of opinions on accounting treatments or audit procedures shall not be a proper ground for dismissal.
revidirana družba in zakoniti revizor ali revizijsko podjetje obvestita organ ali organe, ki so odgovorni za javni nadzor, o preklicu pooblastil ali o odstopu
the audited entity and the statutory auditor or audit
v času imenovanja
firm inform
in predložita ustrezno razlago razlogov preklica ali odstopa.
the authority or authorities responsible for public oversight about the dismissal or resignation
Države članice lahko izključijo družbe v javnem interesu, ki niso izdale prenosljivih vrednostnih papirjev, s katerimi se lahko trguje na organiziranem trgu v smislu člena 4(1), točka 18, Direktive 2004/39/ES, in njihovega zakonitega revizorja/zakonite revizorje ali revizijsko podjetje/revizijska podjetja iz ene ali več zahtev iz tega poglavja.
Member States may exempt public interest entities which have not issued transferable securities admitted to trading on a regulated market within the meaning of Article 4(1), point 18 of Directive 2004/39/EC, and their statutory auditor(s) or audit firm(s), from one or more of the requirements in this chapter.
Poglavje X
Chapter X
Posebne določbe za obvezne revizije družb javnega interesa
Special provisions for the statutory audit of public interest entities
Poročilo o preglednosti
Transparency report
zakoniti revizorji ali
statutory auditors or
revizijska podjetja, ki izvajajo obvezno revizijo/obvezne revizije družb v javnem interesu, na svoji spletni strani objavijo,
audit firms that carry out statutory audit(s) of public interest entities publish on their website
v treh mesecih po koncu vsakega finančnega leta,
, within three months of the end of each financial year,
letno poročilo o preglednosti, ki vsebuje vsaj:
an annual transparency report that includes at least the following:
opis pravne strukture in lastništva;
a description of the legal structure and ownership;
kjer revizijsko podjetje pripada omrežju, opis omrežja in pravno ter strukturno ureditev omrežja;
where the audit firm belongs to a network, a description of the network and the legal and structural arrangements in the network;
upravne strukture revizijskega podjetja;
the governance structure of the audit firm;
opis sistema notranjega nadzora kakovosti revizijskega podjetja in izjavo upravnega ali poslovodnega organa o učinkovitosti delovanja;
a description of the internal quality control system of the audit firm and a statement by the administrative or management body on the effectiveness of its functioning;
navedbo, kdaj je bilo opravljeno zadnje preverjanje kakovosti
an indication of when the last quality assurance review
iz člena 29
referred to in Article 29
seznam družb javnega interesa, za katere je revizijsko podjetje v zadnjem letu izvedlo obvezno revizijo;
a listing of public interest entities for which a statutory audit has been carried out during the last year by the audit firm;
izjavo o neodvisnosti praks podjetja, ki potrjuje tudi, da je bil opravljen notranji pregled predpisane neodvisnosti;
a statement about the audit firm's independence practices which also confirms that an internal review of independence compliance has been conducted;
finančne podatke, ki kažejo na pomembnost revizijskega podjetja, kot so skupni promet, razdeljen v pristojbine od obveznih revizij letnih in konsolidiranih računovodskih izkazov ter pristojbine za druge zavarovalniške storitve, svetovalne storitve v zvezi z davki in druge storitve, ki niso povezane z revizijo;
financial information showing the importance of the audit firm such as the total turnover divided into fees from the statutory audit of annual and consolidated accounts, and fees charged for other assurance services, tax advisory services and other non-audit services;
podatki o osnovi za prejemke partnerjev.
information about the basis for the partner remuneration.
Poročilo o preglednosti podpisuje
The transparency report shall be signed by the
zakoniti revizor ali
statutory auditor or
revizijsko podjetje
audit firm
, odvisno od primera
, as the case may be
To je
This can
mogoče storiti z elektronskim podpisom v skladu s členom 2
be done by means of an electronic signature within the meaning of
Revizijski odbor
Audit committee
Države članice določijo, ali revizijsko komisijo
Member States shall determine whether the audit committee is to be
sestavljajo neizvršilni člani upravnega telesa
composed of non-executive members of the administrative body
in/ali člani, ki jih imenuje skupščina delničarjev revidirane družbe.
and/or of members that are appointed by the general meeting of shareholders of the audited entity.
Vsaj en član notranje revizijske komisije mora biti
At least one member of the audit committee shall be
in mora razpolagati z
and shall have
ustreznimi znanji s področja računovodstva in/ali revizije.
competence in accounting and/or auditing.
Države članice lahko omogočijo, da lahko v družbah v javnem interesu, ki izpolnjujejo merila iz člena 2(1), točka (f), Direktive 2003/71/ES
In public interest entities which meet the criteria of Article 2(1), point (f), of Directive 2003/71/EC
, funkcije, dodeljene notranji revizijski komisiji izvaja upravno ali nadzorno telo kot celota; pri čemer predsednik takšnega telesa, če je izvršni član, ni predsednik notranje revizijske komisije.
, Member States may permit the functions assigned to the audit committee to be performed by the administrative or supervisory body as a whole, provided at least that when the chairman of such body is an executive member, he or she is not the chairman of the audit committee.
Brez poseganja v odgovornost članov upravnega, poslovodskega ali nadzornega telesa ali drugih članov, ki jih imenuje skupščina delničarjev revidirane družbe,
Without prejudice to the responsibility of the members of the administrative, management or supervisory bodies, or of other members that are appointed by the general meeting of shareholders of the audited entity, the
notranja revizijska komisija med drugim:
audit committee shall inter alia:
spremlja postopek poročanja o finančnem položaju;
monitor the financial reporting process;
spremlja učinkovitost notranjega nadzora družbe, po potrebi notranjo revizijo, in sisteme za obvladovanje tveganja;
monitor the effectiveness of the company's internal control, internal audit where applicable, and risk management systems;
obvezno revizijo letnih in konsolidiranih računovodskih izkazov;
the statutory audit of the annual and consolidated accounts;
pregleduje in spremlja neodvisnost zakonitega revizorja ali revizijskega podjetja in še zlasti zagotavljanje dodatnih storitev revidirani
review and monitor the independence of the statutory auditor or audit firm and in particular the provision of additional services to the audited