Traduction de «rapport eirs au contrôleur » (Français → Anglais) :

4. Where a statutory auditor or an audit firm is registered in any Member State as a consequence of approval in accordance with Article 3 or Article 44 and that statutory auditor or audit firm provides audit reports concerning annual financial statements or consolidated financial statements as referred to in Article 45(1), the Member State in which the statutory auditor or the audit firm is registered shall subject that statutory auditor or audit firm to its systems of oversight, its quality assurance systems and its systems of invest ...[+++]igation and sanctions.

The new independent authority started from scratch, but thanks to assistance of the European Parliament, the Council and the Commission, a successful start was made.

Mrs. Marlene Jennings: Given that you, if I understand you correctly, had access to the files the QRT examined in depth, did you have access to their working documents, the actual company files, or was it simply the report of the QRT?

For the purpose of this exercise, the QRT verified, where possible, the existence of proposals, invoices and post mortem reports.

Attached, for the Committee's information, is a copy of the QRT report.

The Green Paper addresses the following issues which are not covered adequately by the 8th Directive or other EU rules: * the role of the statutory auditor in determining inter alia the accuracy of financial statements, company solvency, the existence of fraud, respect by the company of legal obligations and responsibilities to the environment and society * the contents of the audit report * the independence of the auditor * rules on the appointment and dismissal of the auditor * the level of the audit fee * the auditing of small companies and groups of companies * whether the liability of the statutory auditor should be limited * applic ...[+++]ation to the auditing profession of Community rules on freedom of establishment and freedom to provide services.