Примери за използване на Work of audit на Английски и техните преводи на Български
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The Commission will continue to review the work of audit auth orities.
I would describe the work of Audit Advice Associates with these three words: reliability, competency and professionalism.
Taking into account the revised framework,this year our audit covered the work of audit authorities and the Commission.
Assessment of the work of audit authorities Audit authorities are set up to oversee the use of EU funds.
First indent Since 2009 the Commission carried out extensive audits on the spot to review the work of audit authorities.
Хората също превеждат
Commission relies on the work of audit authorities in Member States 5.38.
The Court found that the COCOF guidance notes cover a wide range of issues which are relevant for the work of audit authorities.
The Commission will continue to review the work of audit authorities.(38) See Annex 1.1, paragraph 17.
In addition, the second of these guidance notes was applied retroactively by the Commission when assessing the work of audit authorities(see Box 8).
We recall that the work of audit authorities presents some weaknesses(58) that the Commission cannot correct under the current scope of verifications.
The Commission underlines that its assessment of the reliability of the work of audit authorities is to be seen in that context.
Where the Court has reviewed the work of audit bodies carried out on a voluntary basis it has found limitations in the reliability of this work. .
The Court considers that the Commission has put in place a system for obtaining assurance as to the legality andregularity of ERDF/CF and ESF expenditure from the work of audit authorities(33).
There are no mechanisms for overseeing the work of audit directorates in this respect, other than the IAS limited reviews(see paragraph 26) carried out for 11 DGs and executive agencies since 2013.
This was only possible after in-depth on-the-spot re-performance work by the Commission under its audit enquiry‘Review of the work of audit authorities', carried out as from 2009.
Assessment of the work of audit authorities Audit authorities' work is a critical part of the new assurance and control framework for ensuring the regularity of‘Cohesion' spending.
The Commission's assessment is to be seen in the wider context of its review of the work of audit authorities, which includes an extensive re-performance work(see Commission replies to paragraphs 5.41 and 5.54).
The Commission's conclusions of the desk review with regard to the accuracy andreliability of the error rates reported in the annual control reports are also based on the assurance obtained from the extensive audit enquiry on the review of the work of audit authorities(see replies to paragraph 9).
When deficiencies are identified in the work of audit authorities, depending on the seriousness of the required improvements extensive action plans are put in place accompanied by interruption/suspension procedures where necessary to correct these deficiencies and bring the audit work up to standard.
This process is complemented by an exhaustive Commission audit enquiry since 2009 whereby 269 audit missions allowed reviewing the work of audit authorities, including through re-performance, covering more than 90% of Funds allocations.
The Commission makes reference to its extensive audit enquiry to review the work of audit authorities before deciding to formally rely on their work, including through the re-performance of audits on operations performed by the audit authorities(see respective AARs of both Directorates-General).
EN 10.11.2015 Official Journal of the European Union C 373/189 THE COURT'S OBSERVATIONS EXAMINATION OF SELECTED SYSTEMS ANDANNUAL ACTIVITY REPORTS Assessment of the Commission's supervision of audit authorities Commission uses the work of audit authorities in Member States to estimate the level of error 6.53.
Furthermore, both DG Regional and Urban Policy and DG Employment, Social Affairs and Inclusion intend to continue covering a significant number of annual control reports through on-the-spot missions, on a risk basis. The Commission accepts this recommendation andis already implementing it in the context of its audit enquiries concerning the review of the work of audit authorities.
The Commission underlines that this assessment of the reliability of error rates each year is based on a thorough desk analysis of all available information completed by risk-based on-the-spot fact-finding missions,also taking account of the overall assessment of the reliability of the work of audit authorities as a result of the comprehensive audit work referred to in the reply to paragraph 6.47.
The audit work of promoters.
ISA 610 Using the work of internal audit.
Take responsibility for the organisation of audit work and its quality.
This should take place prior to the start of audit work.
Documents audit testing through preparation of audit work papers.
In addition, single auditing still requires monitoring of the work of the audit authority and thus remains a crucial issue.