Traduction de «procédure d'audit » (Français → Anglais) :

59. Calls on the Commission, in connection with tendering by public-interest entities, to stipulate that fair access to the tendering process must be provided for at least two non-Big Four audit firms alongside the Big Four firms; takes the view that audit committees must be given a key role in this process, in which shareholders must also take part; calls on the Commission to review audit committee practices in relation to tendering processes, with a special focus on aspects of administrative burdens associated with a formal tendering process and with a view to ensuring that the shareholders' final decision on the appointment of audit ...[+++]ors is based on a proposal from the audit committee; takes the view that this proposal should include a description of the procedure followed, the criteria used and the reasons underlying the audit committee's recommendation;

59.Calls on the Commission, in connection with tendering by public-interest entities, to stipulate that fair access to the tendering process must be provided for at least two non-Big Four audit firms alongside the Big Four firms; takes the view that audit committees must be given a key role in this process, in which shareholders must also take part; calls on the Commission to review audit committee practices in relation to tendering processes, with a special focus on aspects of administrative burdens associated with a formal tendering process and with a view to ensuring that the shareholders' final decision on the appointment of audito ...[+++]rs is based on a proposal from the audit committee; takes the view that this proposal should include a description of the procedure followed, the criteria used and the reasons underlying the audit committee's recommendation;

5. Notes the priority areas identified by the Internal Audit service, in particular, audit of the public procurement process, including follow-up of uncompleted actions, the process for auditing grants, and completion and reporting on 2007 audits; welcomes the findings, in particular the observation that the procurement process had considerably improved, and that two open actions from the 2005 audit had been improved, as well as the observation that the process for awarding grants complies with the regulatory framework, principles of transparency and sound financial management;

5. Notes the priority areas identified by the Internal Audit service, in particular, audit of the public procurement process, including follow-up of uncompleted actions, the process for auditing grants, and completion and reporting on 2007 audits; welcomes the findings, in particular the observation that the procurement process had considerably improved, and that two open actions from the 2005 audit had been improved, as well as the observation that the process for awarding grants complies with the regulatory framework, principles of transparency and sound financial management;

(d)a statutory auditor or an audit firm shall establish appropriate policies and procedures to ensure that outsourcing of important audit functions is not undertaken in such a way as to impair the quality of the statutory auditor's or the audit firm's internal quality control and the ability of the competent authorities to supervise the statutory auditor's or the audit firm's compliance with the obligations laid down in this Directive and, where applicable, in Regulation (EU) No 537/2014.

(i)the initiation of the procedure provided for in Articles 107i to 107k of Directive 2001/83/EC, the active substances or medicinal products concerned and the issue being addressed, any public hearings pursuant to that procedure and information on how to submit information and to participate in public hearings.