Translation of "rapport d audit long " (French → English) :

2. The agreement referred to in paragraph 1 shall include provisions on the preparation of the audit reports referred to in Article 62(2) and Article 73 of Directive 2009/65/EC and the manner and timing for the provision of the audit report for the master UCITS and drafts of it to the auditor of the feeder UCITS.

91. Notes the Internal Auditor's (confidential) report on the PAA, which looks into the internal control arrangements in this area and puts forward possible improvements; stresses that its administration cooperated fully and openly with the rapporteur at all stages in the production of the draft report; stresses, furthermore, that the European Anti-Fraud Office and the Court of Auditors have been invited to examine the internal audit report and to take appropriate action on their conclusions; regrets the infringement of the confidentiality provisions set out in its Rules o ...[+++]f Procedure and the publication of personal and political interpretations of confidential information; considers those interpretations to give a false impression of the objectives and conclusions of the report;

In order to harmonise standards for programming, following up the implementation of the Fund, auditing and certifying expenditure, it is necessary to clearly define the contents of the multiannual programme, the annual programme, the progress report, the final report, the applications for payments as well as the audit strategy, the annual audit report, the declaration of validity and the certification of expenditure.

In order to harmonise standards for programming, following up the implementation of the Fund, auditing and certifying expenditure, it is necessary to clearly define the contents of the multiannual programme, the annual programme, the progress report, the final report, the applications for payments as well as the audit strategy, the annual audit report, the declaration of validity and the certification of expenditure.

As to audit reporting, the Commission plans to use the forthcoming revision of ISA 700 (audit reporting) as a starting-point for analysing differences between national audit reports by EU professional bodies, facilitated by the European Federation of Accountants (FEE).

Commissioner, in the near future – and then also with the work of the new Commission in mind – we will have to deal with further Court of Auditors’ reports or audit reports, such as the one on the Joint Research Centre, which has turned out to be very critical, but also the special audit report on a very unusual contract with a consultancy firm.