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1–50/61
audit certificate
1 Objavljeno
gospodarstvo
Ur. l. RS, št. MP 2001-61
The scope of the audit report is broader than that of the audit certificate comprising, in addition, statements on whether:
Revizijsko poročilo je po obsegu in vsebini širše od potrdila in vsebuje še dodatne izjave o tem, ali:
2 Objavljeno
Ur. l. RS, št. MP 2008-35
If not otherwise specified in the Project Agreement, for each Project, an audit organisation responsible for the audit of the project, its expenditures and the issuance of an audit certificate is appointed by the NCU or by the Intermediate Body.
Če projektni sporazum ne določa drugače, nacionalni koordinacijski organ ali vmesni organ za vsak projekt imenuje revizijski organ, ki je odgovoren za revizijo projekta, njegove odhodke in izdajo revizijskega potrdila.
3 Objavljeno
gospodarstvo
Ur. l. RS, št. MP 2001-61
The audit certificate should be a brief, clear and explicit statement of the overall conclusions of the body nominated as Certifying Body.
Revizijsko potrdilo naj bo kratka in jasno izražena izjava o splošnih sklepnih ugotovitvah organa, ki je imenovan za certifikacijski organ.
4 Objavljeno
gospodarstvo
Ur. l. RS, št. MP 2001-61
The subject of the certification and hence the audit certificate and audit report, is the SAPARD Agency and all the decentralised and delegated bodies, that is. the processes from registration of the application through to commitment and from registration of the invoice through to payment.
Predmet certificiranja in s tem tudi revizijskega potrdila in revizijskega poročila je agencija SAPARD in vsi decentralizirani organi in inštitucije, na katere so bile prenesene določene naloge, to je vsi procesi od evidentiranja vloge do prevzema obveznosti in od evidentiranja računa do plačila.
5 Objavljeno
gospodarstvo
Ur. l. RS, št. MP 2001-61
Examples of Audit Certificates to be Issued by the Certifying Body5
Primeri revizijskih certifikatov, ki jih mora izdati certifikacijski organ5
6 Objavljeno
gospodarstvo
Ur. l. RS, št. MP 2001-61
Examples of audit certificates are presented in the Appendix to this Section.
Primeri revizijskih potrdil so predstavljeni v dodatku k temu razdelku.
7 Objavljeno
pravo
Ur. l. RS, št. MP 2004-5
6 The Auditor shall present and sign a certificate in respect of the financial statements with the following wording:
Revizor predloži in podpiše potrdilo o računovodskih izkazih, ki vsebuje to besedilo:
8 Objavljeno
pravo
Ur. l. RS, št. MP 2004-5
3 Only the Auditor shall be competent to accept in whole or in part certificates and supporting documents furnished by the Secretary General.
Revizor ima izključno pravico delno ali v celoti sprejeti potrdila in dokazila, ki jih pošlje generalni sekretar.
9 Objavljeno
pravo
Ur. l. RS, št. MP 2004-5
c) that effects and cash held at banks or in the cash box have either been audited by reference to certificates received directly from the depositaries, or actually counted;
c) so bili vrednostni papirji in gotovina, shranjeni v banki ali blagajni, preverjeni na podlagi dokazil, prejetih neposredno od depozitarjev, ali dejansko prešteti;
10 Objavljeno
okolje
Ur. l. RS, št. MP 2008-22
(f) Ensuring that private enterprises, taking into account their structure and size, have sufficient internal auditing controls to assist in preventing and detecting acts of corruption and that the accounts and required financial statements of such private enterprises are subject to appropriate auditing and certification procedures.
(f) zagotavljanje, da imajo zasebni poslovni subjekti ob upoštevanju njihove strukture in velikosti zadostne notranje revizijske kontrole, da lahko pomagajo pri preprečevanju in odkrivanju korupcije, in da se računovodska evidenca in potrebni računovodski izkazi takih zasebnih poslovnih subjektov ustrezno revidirajo in potrjujejo.
11 Objavljeno
pravo
Ur. l. RS, št. MP 2004-5
10 Where the Auditor has carried out a summary audit or has not obtained adequate supporting documents, he must mention the fact in his certificate and his report, specifying the reasons for his observations as well as the consequences which result therefrom for the financial position and the posted financial transactions.
Če je revizor opravil le skrajšano preverjanje ali če ni prejel zadostne dokumentacije, mora to navesti v svojem potrdilu in svojem poročilu ter podrobneje opisati razloge svojih pripomb in tudi s tem povezane posledice za finančni položaj in knjižene finančne transakcije.
12 Objavljeno
gospodarstvo
Ur. l. RS, št. MP 2001-61
The National Authorising Officer shall ensure that the Certifying Body's certificate on the annual account and the audit report of its findings referred to in paragraph 1 shall in particular state whether it has gained reasonable assurance that the accounts to be transmitted to the Commission are true, complete and accurate, and that the internal control procedures have operated satisfactorily.
Nacionalni odredbodajalec zagotovi, da certifikacijski organ v potrdilu o letnem obračunu in revizijskem poročilu o ugotovitvah revizije iz prvega odstavka zlasti navede, ali si je pridobil zadostna zagotovila, da so obračuni, ki se pošiljajo Komisiji, resnični, popolni in točni in da so zadovoljivo delovali postopki notranjega nadzora.
13 Končna redakcija
EU
DRUGO: TRANS
4. lay down the criteria for obtaining the certificate of professional competence to perform the tasks of a certified auditor and auditor;
4. določa pogoje za pridobitev potrdila o strokovnih znanjih za opravljanje nalog pooblaščenega revizorja in revizorja;
14 Pravna redakcija
finance
CELEX: 32003L0063
audit certificate(s), if available.
potrdilo(-a) o presoji(-ah), če je(so) na voljo.
15 Pravna redakcija
finance
CELEX: 32003L0063
- audit certificate(s), if available
- potrdilo(-a) o presoji(-ah), če je(so) na voljo,
16 Končna redakcija
DRUGO
the certificate should also be accompanied, if relevant, by the inspection and audit reports drawn up in connection with the verification,
certifikat morajo prav tako spremljati poročila o inšpekcijskih pregledih in kontrolah, sestavljena v zvezi z verifikacijo,
17 Končna redakcija
DRUGO
the certificate should also be accompanied, if relevant, by the inspection and audit reports drawn up in connection with the verification.
certifikat prav tako morajo spremljati poročila o inšpekcijskih pregledih in kontrolah, sestavljena v zvezi s preverjanjem.
18 Končna redakcija
CELEX: 32004R0550
be subject to certification of its quality system by an independent body of auditors recognised by the authorities of the Member State in which it is located.
njihov sistem kakovosti mora potrditi neodvisni organ, ki ga odobrijo organi države članice, v kateri se nahaja.
19 Končna redakcija
finance
CELEX: 32002D0731
the certificate should also be accompanied by the inspection and audit reports drawn up in connection with the verification, as mentioned under point 4.4 and 4.5,
certifikat morajo prav tako spremljati poročila o inšpekcijskih pregledih in kontrolah, sestavljena v zvezi z verifikacijo, kakor je navedeno pod točkama 4.4 in 4.5,
20 Končna redakcija
DRUGO
the certificate should also be accompanied by the inspection and audit reports drawn up in connection with the verification, as mentioned under points 4.4 and 4.5 and in particular:
certifikat morajo prav tako spremljati poročila o inšpekcijskih pregledih in kontrolah, sestavljena v zvezi s preverjanjem, kakor je navedeno pod točkama 4.4 in 4.5, in zlasti:
21 Končna redakcija
izobraževanje
DRUGO: PP-aa00005
in Cyprus, the Contractor is requested to provide a certificate from the Council for the Registration and Audit of Civil Engineering and Building Cont ractors (Συμβούλιο Εγγραφής και Ελέγχου Εργοληπτών Οικοδομικών και Τεχνικών Έργων) according to the Registration and Audit of Civil Engineering and Building Contractors Law.
na Cipru se od izvajalca zahteva potrdilo Sveta za registracijo in revizijo v gradbenem inženirstvu in gradbenih izvajalcih ( Συμβούλιο Εγγραφής και Ελέγχου Εργοληπτών Οικοδομικών και Τεχνικών Έργων) v skladu z Zakonom o registraciji in reviziji v gradbenem in ženirstvu in gradbenih izvajalcih,
22 Končna redakcija
DRUGO
in Cyprus, the Contractor is requested to provide a certificate from the Council for the Registration and Audit of Civil Engineering and Building Cont ractors (Γ` Ε`Δ›ΓΆΔŹΓ˝Γ«Γ©ΔŹ ΔΉΔƒΔƒΕ„Γ΅Γ¶ΕΆΕˆ ęáé ΔΉΓ«ΓťΔƒΓ·ΔŹΕ` ΔΉΕ„ΔƒΔŹΓ«Γ§Δ`Γ΄ΕŁΓ­ ΔŽΓ©Δ™ΔŹΓ¤ΔŹΔ›Γ©Δ™ΕŁΓ­ ęáé Γ` ΔΊΓ·Γ­Γ©Δ™ΕŁΓ­ ΒΈΕ„ΔƒΕ―Γ­) according to the Registration and Audit of Civil Engineering and Building Contractors Law.
na Cipru se od izvajalca zahteva potrdilo Sveta za registracijo in revizijo v gradbenem inženirstvu in gradbenih izvajalcih (
23 Končna redakcija
DRUGO
With regard to Lloyd's, the publication of the balance sheet and the profit and loss account shall be replaced by the compulsory presentation of annual trading accounts covering the insurance operations, and accompanied by an affidavit certifying that auditors'certificates have been supplied in respect of each insurer and showing that the responsibilities incurred as a result of these operations are wholly covered by the assets.
Pri Lloyd'su objavo bilance stanja in izkaza poslovnega izida nadomesti obvezna predložitev letnih poslovnih knjig, iz katerih so razvidni zavarovalni posli in katerim je priložena izjava, s katero je potrjeno, da so glede vsakega zavarovatelja podana revizorjeva potrdila, ki dokazujejo, da so obveznosti, ki izhajajo iz teh poslov, v celoti krite s sredstvi.
24 Končna redakcija
CELEX: 31976R1416
The Centre shall forward to the Audit Board, on a quarterly basis and at the latest within the month which follows the end of the quarter, the documents supporting the accounts, in particular the documents and certificates in respect of the correct application of the provisions which govern the implementation of the statement of revenue and expenditure and relating to the commitment and payment of expenditure and the establishment and collection of revenue.
Center četrtletno, najkasneje v mesecu po koncu četrtletja, predloži Revizijskemu odboru dokazno gradivo za poročila, zlasti dokumente in potrdila v zvezi s pravilno uporabo določb, ki urejajo izvrševanje načrta prihodkov in odhodkov ter se nanašajo na obveznosti in plačila odhodkov ter določitev in izterjavo prihodka.
25 Končna redakcija
CELEX: 32004L0018
Should contracting authorities, in the cases referred to in Article 48(2)(f), require the production of certificates drawn up by independent bodies attesting the compliance of the economic operator with certain environmental management standards, they shall refer to the Community Eco-Management and Audit Scheme (EMAS) or to environmental management standards based on the relevant European or international standards certified by bodies conforming to Community law or the relevant European or international standards concerning certification.
Če naročniki v primerih iz člena 48(2)(f) zahtevajo predložitev potrdil, izdanih s strani neodvisnih organov, ki potrjujejo usklajenost gospodarskega subjekta z nekaterimi standardi za okoljsko upravljanje, se morajo sklicevati na Sistem Skupnosti za okoljsko upravljanje in presojanje (EMAS) ali na standarde za okoljsko upravljanje, ki temeljijo na evropskih ali mednarodnih standardih, potrjenih s strani organov, ki so usklajeni bodisi z zakonodajo Skupnosti bodisi ustreznimi evropskimi ali mednarodnimi standardi v zvezi s potrjevanjem.
26 Pravna redakcija
izobraževanje
CELEX: 32003R2004
Control shall also be exercised on the basis of annual certification by an external and independent audit.
Nadzor se izvaja tudi na podlagi letnega poročila, ki ga izda zunanji neodvisni revizor.
27 Pravna redakcija
DRUGO
Costs for management of the consortium shall be reimbursed up to 100 % of the costs incurred and shall include the cost of audit certificates.
Stroški za vodenje konzorcija se povrnejo do 100 % nastalih stroškov in vključujejo stroške revizijskih potrdil.
28 Pravna redakcija
DRUGO
the certificate should also be accompanied by the inspection and audit reports drawn up in connection with the verification, as mentioned under points 4. 4, and 4. 5,
certifikatu morajo biti priložena tudi inšpekcijska in revizijska poročila, pripravljena v zvezi s preverjanjem, kot je navedeno v točkah 4.4 in 4.5,
29 Pravna redakcija
DRUGO
the certificate should also be accompanied by the inspection and audit reports drawn up by the same body in connection with its task, as specified in sections 5.3 and 5.4.
temu certifikatu morajo biti priložena tudi poročila o pregledih in revizijska poročila, ki jih izdela isti organ v okviru svojih nalog po oddelkih 5.3 in 5.4.
30 Pravna redakcija
promet
CELEX: 22004D0011
amending Annex II (Technical regulations, standards, testing and certification), Annex X (Audiovisual services) and Annex XI (Telecommunication services) to the EEA Agreement
o spremembah Priloge II (Tehnični predpisi, standardi, preizkušanje in certificiranje), Priloge X (Avdiovizualne storitve) in Priloge XI (Telekomunikacijske storitve) k Sporazumu EGP
31 Pravna redakcija
DRUGO
the certificate should also be accompanied by the inspection and audit reports drawn up in connection with the verification, as mentioned under points 4.4 and 4.5 and in particular.
certifikatu morajo biti priložena tudi inšpekcijska in revizijska poročila, pripravljena v zvezi s preverjanjem, kot je navedeno v točkah 4.4 in 4.5.
32 Pravna redakcija
DRUGO
Each agency shall set up an internal audit unit which shall make unannounced checks on the work of the other units, and in particular ensure that control certificates are being issued properly.
Vsaka agencija ustanovi interno revizijsko službo, ki opravlja nenapovedane preglede dela drugih enot in zlasti zagotavlja, da se kontrolna potrdila pravilno izdajajo.
33 Pravna redakcija
promet
CELEX: 21998A1016(01)
establishment of the conditions and mechanisms for on-going maintenance of the certification programme (develop quality management system, audit mechanism and a consultation/on-going dialogue process).
ugotovitev pogojev in mehanizmov za stalno vzdrževanje programa certificiranja (oblikovanje sistema upravljanja kakovosti, mehanizma presoj in procesa posvetovanja/stalnega dialoga).
34 Pravna redakcija
DRUGO
The document review may consist of a review of the documents and records as referred to in point 3.1, the structures and powers of the auditee, and any changes in food inspection and certification systems since the adoption of this Annex or since the previous audit, with emphasis on those aspects of the inspection and certification system that relate to the animals or products concerned.
Revizija dokumentov lahko obsega revizijo dokumentov in registrov v skladu s točko 3.1, revizijo struktur in pooblastil pogodbenice, ki je predmet revizije, in vseh sprememb v zvezi z inšpekcijami živil in certifikacijskimi sistemi od sprejetja te priloge ali od prejšnje revizije, s poudarkom tistih vidikov inšpekcij in certifikacijskega sistema, ki se nanašajo na zadevne živali ali proizvode.
35 Pravna redakcija
DRUGO
Commission Decision of 16 April 1997 on the recognition of certification procedures in accordance with Article 12 of Council Regulation (EEC) No 1836/93 of 29 June 1993, allowing voluntary participation by companies in the industrial sector in a Community eco- management and audit scheme (Text with EEA relevance)
ODLOČBA KOMISIJE z dne 16. aprila 1997 o priznavanju certifikacijskih postopkov v skladu s členom 12 Uredbe Sveta (EGS) št. 1836/93 z dne 29. junija 1993 o prostovoljni udeležbi podjetij industrijskega sektorja v sistemu Skupnosti za upravljanje in pregledovanje okolja (Besedilo velja za EGP) (97/264/ES)
36 Pravna redakcija
promet
CELEX: 22002A1230(01)
The document review may consist of a review of the documents and records referred to in paragraph 3.1, the structures and powers of the auditee, and any relevant changes to inspection and certification systems since the entry into force of this Agreement or since the previous verification, with emphasis on the implementation of elements of the system of inspection and certification for animals, animal products plants or plant products of interest.
Pregled dokumentacije je lahko sestavljen iz pregleda dokumentov in evidenc iz odstavka 3.1, struktur in pooblastil revidiranca ter vseh pomembnih sprememb sistemov inšpekcije in certificiranja od začetka veljavnosti tega sporazuma ali od prejšnje kontrole, s poudarkom na izvajanju elementov sistema inšpekcije in certificiranja za pomembne živali, živalske proizvode, rastline ali rastlinske proizvode.
37 Pravna redakcija
DRUGO
certificate of EC verification of the notified body as mentioned in point 6.6, accompanied by corresponding calculation notes and countersigned by itself, stating that the project complies with the Directive and the TSI, and mentioning, where appropriate, reservations recorded during performance of the activities and not withdrawn, the certificate should also be accompanied by the inspection and audit reports drawn up in connection with the verification, as mentioned in points 4.4 and 4.5.
certifikat o ES-verifikaciji priglašenega organa, kot je navedeno v točki 6.6, skupaj z ustreznimi sopodpisanimi evidencami o izračunih, ki dokazujejo, da je projekt skladen z Direktivo in TSI, ter navajajo, kjer je to primerno, pridržke, zabeležene med izvajanjem dejavnosti, a ne umaknjene; certifikatu morajo biti priložena tudi inšpekcijska in revizijska poročila, pripravljena v zvezi s preverjanjem, kot je navedeno v točkah 4.4 in 4.5.
38 Prevajalska redakcija
izobraževanje
CELEX: 32003L0063
audit certificate(s), if available
potrdilo(-a) o presoji(-ah), če je(so) na voljo,
39 Prevajalska redakcija
izobraževanje
CELEX: 32001L0083
audit certificate(s), if available,
potrdilo(a) o presoji(ah), če je(so) na voljo,
40 Prevajalska redakcija
izobraževanje
CELEX: 31992D0242
This could, for example, include auditing, quality assurance, verification, certification and similar functions.
Te naloge bi lahko na primer vključevale nadzor, zagotavljanje kakovosti, preverjanje, certificiranje in podobno.
41 Prevajalska redakcija
izobraževanje
CELEX: 31993L0030
Component type-approval certificate for a type of audible warning device intended for two- or three-wheel motor vehicles
Certifikat o homologaciji sestavnega dela za tip zvočne opozorilne naprave, namenjene za dvo- ali trikolesna motorna vozila
42 Prevajalska redakcija
izobraževanje
CELEX: 31993L0030
Component type-approval certificate in respect of the installation of an audible warning device on a type of two- or three-wheel motor vehicles
Certifikat o homologaciji sestavnega dela glede vgradnje zvočne opozorilne naprave na tip dvo- ali trikolesnega motornega vozila
43 Prevajalska redakcija
izobraževanje
CELEX: 21997D0417(08)
of 13 December 1996 amending Annex II (Technical regulations, standards, testing and certification) and Annex X (Audiovisual services) to the EEA Agreement
z dne 13. decembra 1996 o spremembi Priloge II (Tehnični predpisi, standardi, preskušanje in certificiranje) in Priloge X (Avdiovizualne storitve) k Sporazumu o EGP
44 Prevajalska redakcija
izobraževanje
CELEX: 32004R0550
be subject to certification of its quality system by an independent body of auditors recognised by the authorities of the Member State in which it is located.
njihov sistem kakovosti mora potrditi neodvisni organ, ki ga odobrijo organi države članice, v kateri se nahaja.
45 Prevajalska redakcija
izobraževanje
CELEX: 31996L0048
the certificate should also be accompanied by the inspection and audit reports drawn up in connection with the verification, as specified in points 5.3 and 5.4.
potrdilo bi morala spremljati tudi inšpekcijska in revizijska poročila, sestavljena v zvezi s preverjanjem, kot je opredeljeno v točkah 5.3 in 5.4.
46 Prevajalska redakcija
izobraževanje
CELEX: 32002D0735
the certificate should also be accompanied by the inspection and audit reports drawn up in connection with the verification, as mentioned under points 4.4 and 4.5,
certifikatu je treba priložiti tudi poročili o pregledu in reviziji, sestavljeni v povezavi s preverjanjem, kakor je navedeno v točkah 4.4 in 4.5,
47 Prevajalska redakcija
izobraževanje
CELEX: 31994L0057
The organization is subject to certification of its quality system by an independent body of auditors recognized by the administration of the State in which it is located.
Sistem kakovosti organizacije potrdi neodvisen organ inšpektorjev, ki ga prizna uprava države, v kateri je organizacija locirana.
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audit certificate