natgillin/translations-raw huggingface dataset:
However, this solution entails several risks, such as: insufficient cooperation between the PAs and CBs which significantly delays the timing of the CBs testing, the risk of transactions potentially affected by error being replaced in the CB sample or the risk of the CBs announcing their visit before the PAs carry out their initial checks (paragraphs 48 to 58). 
Denna lsning fr dock med sig tskilliga risker, till exempel risken fr att samarbetet mellan de utbetalande organen och de attesterande organen r otillrckligt, vilket kraftigt frsenar tidpunkten fr de attesterande organens granskning, risken fr att transaktioner som eventuellt innehller fel erstts i det attesterande organets urval eller risken fr att de attesterande organen aviserar sitt besk innan de utbetalande organen gr sina frsta kontroller (punkterna 48Đ 58).
For non-IACS expenditure, which is mainly reimbursement-based expenditure for investments in farms and rural infrastructure, there is a disparity between the period for which PAsŐ on-the-spot checks are reported (e.g. from 1 January to 31 December 2014 for the 2015 financial year) and the period for which expenditure is made (e.g. from 16 October 2014 to 15 October 2015 for the 2015 financial year). 
Vad betrffar icke-IAKS-utgifter, som till strsta delen r ersttningsbaserade utgifter fr investeringar p jordbruksfretag och i infrastruktur p landsbygden, r det skillnad mellan den period d de utbetalande organens kontroller p plats rapporteras (t.ex. frn 1 januari till 31 december 2014 fr budgetret 2015) och den period fr vilken utgifterna betalas (t.ex. frn 16 oktober 2014 till 15 oktober 2015 fr budgetret 2015).
This means that those payments executed before 16 October 2014 or after 15 October 2015 will not represent expenditure for the 2015 financial year (paragraphs 59 to 61). 
Det innebr att de utbetalningar som grs fre 16 oktober 2014 eller efter 15 oktober 2015 inte motsvarar utgifter fr budgetret 2015 (punkterna 59Đ61).
46 Recommendation 4 Đ Non-IACS sampling based on payments The Commission should revise its guidelines with regards to the sampling method for non-IACS expenditure, so that the CBs sample non-IACS expenditure directly from the list of payments executed during the financial year being audited. 
Rekommendation 4 Đ Icke-IAKS-urval baserade p utbetalningar Kommissionen br se ver sina riktlinjer nr det gller urvalsmetoden fr icke-IAKS-utgifter, s att de attesterande organen vljer ut icke-IAKS-utgifter direkt frn listan ver utbetalningar som gjorts under det budgetr som granskas.
For Sample 2, the Commission required CBs to carry out only a re-performance of the PAs' administrative checks. 
Nr det gller urval 2 krvde kommissionen att de attesterande organen endast skulle upprepa de utbetalande organens administrativa kontroller.
In most Member States visited, Sample 2 accounted for the majority of the total CB sample used for substantive testing. 
I de flesta av de beskta medlemsstaterna stod urval 2 fr merparten av de attesterande organens totala urval som anvndes fr substansgranskning.
However, gathering evidence based only on a documentary review at PA level, without any on-the-spot testing at final beneficiary level, will often not provide the CBs with sufficient and appropriate audit evidence as required by internationally accepted audit standards, as it deprives the auditor of two audit evidence collection methods that are very important in the context of the CAP expenditure: inspection and inquiry (paragraphs 62 to 67). 
Men att inhmta bevis enbart utifrn en dokumentgranskning hos de utbetalande organen, utan ngon granskning p plats p slutmottagarniv, ger ofta inte de attesterande organen tillrckliga och ndamlsenliga revisionsbevis p det stt som internationallt accepterade revisionsstandarder krver, eftersom revisorn inte tillmpar tv metoder fr att inhmta revisionsbevis som r mycket viktiga nr det gller GJP-utgifterna: inspektion och utredning (punkterna 62Đ67).
The Commission required CBs, for their substantive testing, only to re-perform (re-verify) the PAsŐ initial checks, for both Sample 1 and Sample 2 transactions. 
Kommissionen krvde att de attesterande organen vid substansgranskningen endast skulle upprepa (p nytt kontrollera) de utbetalande organens frsta kontroller nr det gllde svl urval 1-som urval 2-transaktioner.
Re-performance is defined by internationally accepted audit standards as Ôindependently carrying out the same procedures already performed by the audited entityŐ, in this case the PA. 
I de internationellt accepterade revisionsstandarderna definieras upprepning som att p ett oberoende stt utfra samma tgrder som ursprungligen utfrdes av revisionsobjektet, i detta fall det utbetalande organet.
However, these standards state that auditors should choose and perform all audit steps and procedures that they themselves consider appropriate. 
Men i standarderna anges ocks att revisorerna ska vlja och vidta alla revisionstgrder som de sjlva anser r ndamlsenliga.
As such, because the Commission limits the CBs to re-performance, their substantive testing is incomplete and does not provide them with sufficient audit evidence to form a reasonable assurance opinion (paragraphs 68 to 71). 
Eftersom kommissionen begrnsar de attesterande organens insats till upprepning r deras substansgranskning som sdan ofullstndig och ger dem inte tillrckliga revisionsbevis fr att de ska kunna uttala sig med rimlig skerhet (punkterna 68Đ71).
The Commission requires the CBs to calculate two indicators of error in relation to legality and regularity: - the ERR, which is based on the CBŐs audit of the PAŐs entire control process, from receipt of claims until payment and accounting, and is used to express an opinion on the legality and regularity of expenditure; and - the IRR, which measures only the financial impact of errors in the PAŐs primary eligibility controls (administrative and on-the-spot checks) before sanctions are applied and is used to assess whether the CBsŐ examination casts doubt on the assertions made in the MDs, including the levels of error reported by PAs in the control statistics. 
- vertrdelsefrekvensen, som endast mter de ekonomiska effekterna av fel i det utbetalande organets primra kontroller av stdberttigande (administrativa kontroller och kontroller p plats) innan sanktioner infrs och som anvnds fr att bedma huruvida de attesterande organens granskning leder till ett ifrgasttande av pstendena i frvaltningsfrklaringen, inbegripet de felniver som rapporterats av utbetalande organ i kontrollstatistiken.
However, the CAP Horizontal Regulation requires only limited assurance regarding the MDs, which is usually based on work that is limited to analytical procedures and enquiries, with no tests of details. 
Men den horisontella GJP-frordningen krver endast begrnsad skerhet nr det gller frvaltningsfrklaringarna, vilken vanligtvis baseras p arbete som begrnsas till analytisk granskning och utredningar, utan detaljgranskning.
101. The IRR is not necessary for ensuring compliance with internationally accepted audit standards, as the conclusion on the MDs can be drawn as from the results of the audit work done in relation to the reliability of accounts, the proper functioning of the internal control system and the legality and regularity of transactions. 
101. vertrdelsefrekvensen r inte ndvndig fr att flja internationellt accepterade revisionsstandarder, eftersom uttalandet om frvaltningsfrklaringarna kan gras utifrn resultatet av det revisionsarbete som utfrts nr det gller rkenskapernas tillfrlitlighet, korrekt fungerande internkontrollsystem och lagliga och korrekta transaktioner.
Furthermore, the Commission envisaged using the IRR instead of the ERR in the calculation of the adjusted error rate, despite the fact that the IRR does not represent the level of error in the expenditure but rather the financial impact of weaknesses in the PAŐs administrative and on-the-spot checks. On the other hand, however, the ERR has been wrongly used by both the CBs and the Commission to form a view on the completeness, accuracy and veracity of the PAs' accounts (paragraphs 72 to 78). 47 
Dessutom rknade kommissionen med att anvnda vertrdelsefrekvensen och inte felfrekvensen vid berkningen av den justerade felfrekvensen, trots att vertrdelsefrekvensen inte motsvarar felnivn i utgifterna utan snarare de ekonomiska effekterna av brister i det utbetalande organets administrativa kontroller och kontroller p plats.  andra sidan har dock felfrekvensen felaktigt anvnts av bde de attesterande organen och kommissionen fr att gra ett uttalande om huruvida de utbetalande organens rkenskaper r fullstndiga, korrekta och sanningsenliga (punkterna 72Đ78).
48 Recommendation 6 Đ A single error rate in relation to legality and regularity The Commission should revise its guidelines so that they do not require the calculation of two different error rates regarding legality and regularity. 
53 Rekommendation 6 Đ En enda felfrekvens fr lagligheten och korrektheten Kommissionen br ndra sina riktlinjer och stryka kravet p att tv olika felfrekvenser ska berknas fr lagligheten och korrektheten.
A single error rate, based on which the CBs expressed their reasonable assurance opinion on legality and regularity of expenditure and limited assurance conclusion on the assertions made in the management declaration, would satisfy the requirements of the CAP Horizontal Regulation. 
En enda felfrekvens utifrn vilken de attesterande organen uttalar sig med rimlig skerhet om utgifternas laglighet och korrekthet och med begrnsad skerhet om pstendena i frvaltningsfrklaringen skulle uppfylla kraven i den horisontella GJP-frordningen.
The Commission and the CBs should not use such an error rate for legality and regularity to judge the completeness, accuracy and veracity of the PAŐs annual accounts. 
Kommissionen och de attesterande organ br inte anvnda den felfrekvensen nr det gller laglighet och korrekthet fr att bedma huruvida de utbetalande organens rsrkenskaper r fullstndiga, korrekta och sanningsenliga.
The ERR is calculated as the difference between what the CB considers eligible and what the PA has previously validated. 
Felfrekvensen berknas som skillnaden mellan det som det attesterande organet anser r stdberttigande och det som det utbetalande organet tidigare har validerat.
The differences between what beneficiaries claimed and what the PA validated after its on-the-spot checks, which constitute the errors reported by the PAs in the control statistics, are not taken into consideration in the ERR which is the basis of the CBsŐ opinion on legality and regularity of expenditure. 
Skillnaderna mellan det som stdmottagarna har begrt ersttning fr och det som det utbetalande organet godknt efter sina kontroller p plats, som r de fel som de utbetalande organen rapporterar i kontrollstatistiken, beaktas inte i de attesterande organens felfrekvens, som utgr grunden i de attesterande organens utltande om utgifternas laglighet och korrekthet.
Where transactions have previously been subject to on-the-spot checks, the PAs have already detected and reported the corresponding errors in their control statistics. 
I de fall d transaktioner har kontrollerats p plats tidigare har de utbetalande organen redan upptckt och rapporterat motsvarande fel i kontrollstatistiken.
These errors will no longer be identified by the CBs when comparing their results to the PAsŐ results, and the CBs are therefore likely to find fewer errors for such transactions. 
Dessa fel kommer inte lngre att identifieras av de attesterande organen nr de jmfr sina resultat med de utbetalande organens resultat, och de attesterande organen kommer drfr sannolikt att upptcka frre fel nr det gller sdana transaktioner.
Thus, the more transactions have previously been subject to PA checks in the CB sample, the lower the overall level of error found by the CBs will be. 
Det innebr att ju fler transaktioner i det attesterande organets urval som tidigare har varit freml fr de utbetalande organens kontroller, desto lgre kommer den vergripande felniv som de attesterande organen konstaterar att vara.
In the six Member States visited, the average share of transactions subject to PA on-the-spot checks in the overall sample audited by CBs was 38 % for EAGF and 44 % for EAFRD. 
I de sex beskta medlemsstaterna uppgick dock den genomsnittliga andel transaktioner som de utbetalande organen hade kontrollerat p plats i det totala urval som granskades av de attesterande organen till 38 % fr EGFJ och 44 % fr Ejflu.
However, as a general rule, the percentage of transactions in the total population subject to PA on-the-spot checks is only 5 %. 
Som generell regel uppgr dock andelen transaktioner i den totala population som kontrolleras p plats av de utbetalande organen till endast 5 %.
Thus, in the CB samples, the transactions which had previously been subject to PA on-the-spot checks Đ and which were therefore less affected by error in CB testing Đwere overrepresented in the overall CB samples. 
I de attesterande organens vergripande urval var fljaktligen de transaktioner som tidigare hade kontrollerats p plats av de utbetalande organen Đ och som drfr innehll frre fel vid de attesterande organens granskning Đ verrepresenterade.
This led to underestimated levels of error being reported by the CBs, because the CBs had not made any adjustments to ensure a faithful representation of the much smaller proportion of transactions previously subject to PA on-the-spot checks in the actual population (paragraphs 79 to 85). 
Detta ledde till att de attesterande organen rapporterade fr lga felniver, eftersom de inte hade gjort ngra justeringar fr att skerstlla att den mycket mindre andelen transaktioner som tidigare kontrollerats p plats av de utbetalande organen gav en rttvisande bild av den faktiska populationen (punkterna 79Đ85). 54
49 Recommendation 7 Đ An error rate representative of the population covered by the audit opinion The Commission should revise its guidelines so that: - for IACS transactions which are sampled from the list of PAsŐ random on-the-spot checks, the overall error calculated by the CBs also includes the level of error reported by the PAs in the control statistics, extrapolated to the remaining transactions not subject to PA on-the-spot checks .The CBs have to ensure that the control statistics compiled by the PAs are complete and accurate; - for the transactions sampled by the CBs directly from the full population of payments, no such adjustment is necessary because the sample would be representative of the underlying populations audited. 
55 Rekommendation 7 Đ En felfrekvens som r representativ fr den population som revisionsutltandet tcker Kommissionen br ndra sina riktlinjer enligt fljande: - Nr det gller IAKS-transaktioner som valts ut frn listan ver de utbetalande organens slumpmssiga kontroller p plats br det vergripande fel som berknats av de attesterande organen ocks inkludera den felniv som rapporterats av de utbetalande organen i kontrollstatistiken, extrapolerad till de terstende transaktioner som det utbetalande organet inte kontrollerat p plats.
The above recommendations 2 to 7 have as their implementation target the next revision of the Commission's guidelines applicable from the financial year 2018 onwards. 
Rekommendationerna 2Đ7 ovan har som mldatum fr genomfrande nsta versyn av kommissionens riktlinjer som gller frn och med budgetret 2018.
The Commission finalised in January 2017 new guidelines to be applied by CBs from 2018 financial year. 
Kommissionen faststllde i januari 2017 nya riktlinjer som de attesterande organen ska tillmpa frn budgetret 2018.
These revised guidelines have not been subject to our review (see paragraph 17). 
Vi har inte granskat de ndrade riktlinjerna (se punkt 17).
This Report was adopted by Chamber I, headed by Mr Phil WYNN OWEN, Member of the Court of Auditors, in Luxembourg at its meeting of 22 March 2017. 
Denna rapport antogs av avdelning I, med ledamoten Phil Wynn Owen som ordfrande, vid dess sammantrde i Luxemburg den 22 mars 2017.
It is a dynamic model aiming not only at estimating an error rate but also aiming at detecting the sources of errors, implementing remedial actions and reducing the error rates year after year. 
Det r en dynamisk modell vars syfte inte bara r att berkna felfrekvenser utan ven syftar till att pvisa felkllorna, genomfra korrigerande tgrder och minska felfrekvenserna frn r till r.
For instance, the Integrated Administration and Control System (IACS) which governs around 86 % of CAP expenditure is a good system for preventing and reducing the level of errors. 
Det integrerade administrations-och kontrollsystemet (IAKS), som reglerar omkring 86 % av utgifterna inom den gemensamma jordbrukspolitiken, r ett bra system fr att frebygga och minska felnivn.
In the CAP assurance model applied by the Commission the independent CBs are a layer of the pyramid of control. 
I den skerhetsmodell fr den gemensamma jordbrukspolitiken som tillmpas av kommissionen utgr de oberoende attesterande organen ett av skikten i kontrollpyramiden.
The CBs deliver every year an opinion on the PA's accounts and systems and, from financial year 2015, on legality and regularity of expenditure. 
De attesterande organen avger varje r ett yttrande om de utbetalande organens rkenskaper och system och, sedan budgetret 2015, om utgifternas laglighet och korrekthet.
The Commission provides them with guidelines. DG AGRI auditors check the reliability of the opinions of the CBs on legality and regularity, in order to assess whether they can be used as a source of assurance for the EU expenditure covered. 
GD Jordbruk och landsbygdsutvecklings revisorer kontrollerar tillfrlitligheten hos de synpunkter som framfrs av de attesterande organen nr det gller laglighet och korrekthet fr att bedma om de kan anvndas som en klla till skerhet fr de EU-utgifter som omfattas.
DG AGRI auditors also perform system audits which result where necessary, i.e. assurance not obtained, in remedial action plans and net financial corrections, as well as interruptions, reductions or suspensions of payments when the MS concerned does not take remedial actions. 
GD Jordbruk och landsbygdsutvecklings revisorer utfr ocks systemrevisioner som vid behov, dvs. nr skerhet inte uppntts, resulterar i korrigerande tgrdsplaner och finansiella nettokorrigeringar samt i avbrutna, minskade eller instllda betalningar nr den berrda medlemsstaten inte vidtar korrigerande tgrder.
The overall error rate for Natural resources (where the CAP represents 98 % of the expenditure) established by the Court for financial year 2015 was 2.9 %. 
Den totala felfrekvensen fr naturresurser (dr den gemensamma jordbrukspolitiken str fr 98 % av utgifterna) som faststllts av revisionsrtten fr budgetret 2015 var 2,9 %.
V. The CAP assurance model already follows a "single audit" approach as it is an effective control framework in which each layer builds on the assurance provided by others. 
V. Den gemensamma jordbrukspolitikens skerhetsmodell fljer redan ett tillvgagngsstt med Ósamordnad granskningÓ eftersom den utgr en ndamlsenlig kontrollram dr varje del bygger p 2 den skerhet som andra delar ger.
This single audit model gives reliable assurance on the legality and regularity of expenditure when taking into account all corrective actions. 
Denna modell fr samordnad granskning ger tillfrlitliga garantier om utgifters laglighet och korrekthet nr alla korrigerande tgrder beaktas.
The new work of CBs reinforces assurance on the management and control system and on the legality and regularity of the expenditure as: 2 - it creates a shorter circuit between the PA and its new first auditor, favouring quicker remedial actions where necessary; - it allows the Commission to better identify the expenditure at risk and focus its own audit and corrective actions on it. 
De attesterande organens nya arbete strker skerheten fr frvaltnings-och kontrollsystemet och utgifternas laglighet och korrekthet eftersom det - minskar avstndet mellan det utbetalande organet och dess nya frsta revisor, vilket frmjar snabbare korrigerande tgrder nr s behvs, - mjliggr fr kommissionen att bttre identifiera riskutgifterna och inrikta sin egen revision och sina egna korrigerande tgrder p dessa.
Where the CBsŐ work cannot be relied on, DG AGRI continues to obtain independent assurance on legality and regularity of expenditure from its own audits. 
Nr de attesterande organens arbete inte kan beropas ger GD Jordbruk och landsbygdsutvecklings egna revisioner ven fortsttningsvis en oberoende frskran om utgifternas laglighet och korrekthet.
To ensure continuity, the guidelines for 2015 Đ first year for the enhanced work of the CBs Đ were elaborated on the basis of guidelines used for previous years' financial clearance. 
Fr att skerstlla kontinuitet utarbetades riktlinjerna fr 2015 Đ frsta ret fr de attesterande organens utkade arbete Đ p grundval av riktlinjer som anvnts fr avslutande av tidigare rs rkenskaper.
This was also reflected in the integrated approach referred to in the new legislation. 
Detta avspeglades ocks i det integrerade tillvgagngsstt som anges i den nya lagstiftningen.
New guidelines were finalised and presented to the MSs on 19 January 2017, for application from FY 2018, i.e. the earliest possible year. (a) A new matrix has been introduced in the new guidelines for FY2018 for better reflection of the level of assurance from the PA's internal control systems. (b) The random samples controlled by PAs shall be selected in accordance with detailed EU rules and guidance that include representativeness. 
Nya riktlinjer frdigstlldes och lmnades till medlemsstaterna den 19 januari 2017, fr tillmpning frn och med budgetret 2018, dvs. det r d det tidigast var mjligt. a) En ny matris har frts in i de nya riktlinjerna fr budgetret 2018 fr att bttre terspegla skerhetsnivn i de utbetalande organens interna kontrollsystem. b) De slumpmssiga urval som kontrolleras av utbetalande organ ska vljas i enlighet med specifika EU-regler och riktlinjer som inbegriper representativitet.
The role of the CBs is to check that these rules have been respected by the PAs and to extract second level samples that must be representative for the random sample controlled by PAs. 
De attesterande organens roll r att kontrollera att dessa bestmmelser efterlevs av de utbetalande organen och att gra urval p andra nivn som mste vara representativa fr det slumpmssiga urval som kontrolleras av utbetalande organ.
The issue for a portion of the sampling for the non-IACS expenditure is addressed in the new guidelines for FY2018. (c) In its single control and audit approach and considering the effectiveness of IACS, the Commission considers that the audit work of the CBs should be focused on checking, by re-performing them, the reliability of the controls done by the previous level in the pyramid of controls. (d) Re-performance is an audit methodology which, in accordance with IAAS, can be used to form an audit opinion on legality and regularity. 
Frgan om representativiteten i en del av urvalet fr icke-IAKS-utgifter tas upp i de nya riktlinjerna fr budgetret 2018. c) I sin samordnade kontroll-och revisionsstrategi och med hnsyn till IAKS ndamlsenlighet anser kommissionen att de attesterande organens revisionsarbete br inriktas p kontroll av tillfrlitligheten hos de kontroller som utfrts p den tidigare nivn i kontrollpyramiden genom att de attesterande organen upprepar kontrollerna. d) Upprepning r en revisionsmetod som, i enlighet med IAAS, kan anvndas som grund fr ett revisionsuttalande om laglighet och korrekthet.