Traduction de «Guide to an Audit Compensation » (Anglais → Français) :

As regards external financial audit, I was instrumental in amending the law on the Romanian Court of Accounts, which enabled significant changes to be made to that institution’s procedures, and in finalising the financial audit manual for the Court of Accounts and the performance audit guide.

19. Notes Commission Recommendation 2008/473/EC of 5 June 2008 concerning the limitation of the civil liability of statutory auditors and audit firms , which calls on Member States to limit the liability of accountants, with due regard for their own national legislation and circumstances; further notes the recommendation's objective of bolstering the level playing-field for undertakings and accountancy firms through greater convergence between Member States in this area; underlines that the objective of limiting the liability of auditors and audit firms proposed by the Commission recommendation must not violate the legal principles gov ...[+++]erning civil liability in certain Member States, such as the principle of the right to compensation for victims; underlines that, within the context of the current economic and financial crisis, the recommendation should not call into question the quality of the statutory audit or the confidence placed in the function of statutory audits; calls on the Commission to inform Parliament no later than in 2010 about the impact of, and the follow-up to, the recommendation, the important issue in this connection being, in particular, whether and to what extent, in accordance with the Directive's objective, the recommendation is leading to greater convergence between Member States; emphasises that, in the event that further measures prove necessary, the Commission must undertake an impact study assessing the possible effects of limitation of civil liability of auditors and audit firms on the quality of audits, financial security and the concentration on the audit market;

19. Notes Commission Recommendation 2008/473/EC of 5 June 2008 concerning the limitation of the civil liability of statutory auditors and audit firms, which calls on Member States to limit the liability of accountants, with due regard for their own national legislation and circumstances; further notes the recommendation's objective of bolstering the level-playing field for undertakings and accountancy firms through greater convergence between Member States in this area; underlines that the objective of limiting the liability of auditors and audit firms proposed by the Commission recommendation must not violate the legal principles gove ...[+++]rning civil liability in certain Member States, such as the principle of the right to compensation for victims; underlines that, within the context of the current economic and financial crisis, the recommendation should not call into question the quality of the statutory audit or the confidence placed in the function of statutory audits; calls on the Commission to inform Parliament no later than in 2010 about the impact of, and the follow-up to, the recommendation, the important issue in this connection being, in particular, whether and to what extent, in accordance with the Directive’s objective, the recommendation is leading to greater convergence between Member States; emphasises that, in the event that further measures prove necessary, the Commission must undertake an impact study assessing the possible effects of limitation of civil liability of auditors and audit firms on the quality of audits, financial security and the concentration on the audit market;

C. whereas the interest of the citizen in his dual role of consumer (of services) and taxpayer must be the guiding principle; whereas compensation to undertakings providing SGIs must be granted with the sole purpose of securing the provision of high-quality, accessible and affordable services; other objectives must be attained with other forms of support,

When, in accordance with Article 5 of Regulation (EC) No 852/2004, a food business operator uses procedures set out in guides to the application of HACCP principles rather than establishing its own specific procedures, the audit shall cover the correct use of these guides.

The main publications in 2000 include the guide covering the Structural Funds, the Cohesion Fund and ISPA ('Structural Actions 2000-2006 - Commentary and Regulations'), and the Vademecum listing the 'Community rules on State aids'. Other documents related to specific aspects of regional policy were also produced, such as the guide to the territorial pacts 2000-2006, the final report on the Terra innovative measure, a study on the urban audit ...[+++], a guide to the Business innovation centres (BIC), and six studies on: the prospects for regional planning in the context of enlargement, the impact of economic and monetary Union on cohesion, employment-related initiatives in the United Kingdom, equal opportunities and the Structural Funds, local development and the strategic and sustainable management of water resources.