Audit of the Annual Report and the Consolidated Annual Report

Pursuant to this Act, the auditing of financial statements shall denote testing and assessing of financial statements, data and methods applied in the preparation thereof, and on such basis providing an independent professional opinion as to whether the financial statements show a true and fair view, in all material aspects, of the financial position of the legal person, and of the results of its operations in accordance with the Slovenian Accounting Standards (hereinafter referred to as " auditing ")

revising private consumption estimates, except those coming from administrative sources, and the treatment of licences, patents and canteen services,

revise energy demand forecasts on the basis of more realistic growth and energy intensity scenarios,

revising factor income with the rest of the world as far as taxes, social contributions and the split of the respective balance of payments items between Belgium and Luxembourg are concerned;

The review of the fisheries agreements and the renegotiation thereof with a view to bringing the financial compensation into line with the Agreement with the European Community or to terminating them must be finalised by 16 June 2004.

(auditing)

3. AUDITING

X. AUDITING

Formulation and Audit of Project Documentation

All the examinations specified in the previous paragraph and the examination for auditing may be supplementary professional examinations.

3. internal auditing,

8. It shall ensure the provision of professional examinations for the responsible project design of architecture and landscape architecture plans, the auditing of such plans and responsible spatial planning.

8. It shall ensure the provision of professional examinations for the part of responsible project design relating to construction project design and other project design and the auditing of the plans specified in points 2 to 10 of Article 36 of this act.

Whosoever has passed a professional examination for responsible planning and a supplementary professional examination for responsible project design, and wishes to also act as a responsible auditor shall also take the professional examination for responsible auditing as a supplementary professional examination.

1. To safeguard and represent the interests of construction project design, other project design and auditing

Only an individual that fulfils the conditions prescribed by this act for the responsible project designer in an appropriate profession and that has passed a supplementary professional examination in auditing at the relevant professional chamber may act as the responsible auditor.

The aforementioned establishment and operating costs shall include the Corporation's internal administrative costs of accounting, internal auditing, human resource management, legal, budgeting, control and other administrative expenses calculated in accordance with normal Corporation practices.

3. An authorised engineer shall facilitate the formulation and auditing of plans for whose formulation the individual holds a suitable professional qualification, works management, supervision during the construction of works, the provision of land surveying services pursuant to the provisions of the land surveying activities act and the provision of engineering services for which the authorised engineer has in accordance with the provisions of Article 135 of this act passed a professional examination or a supplementary professional examination.

1. To safeguard and represent the interests of architectural project design, landscape architectural project design, auditing and spatial planning

10. It shall confer licences for the independent performance of architectural project design, landscape architectural project design, auditing and spatial planning.

In particular, the ownership entity should maintain co-operation and continuous dialogue with the state supreme audit institutions responsible for auditing the SOEs.

Whether participants in the construction of works, when performing activities of spatial planning, project design, auditing, construction and construction supervision, fulfil the conditions stipulated by this act

2. To advise individuals and legal persons that perform activities of architectural project design, landscape architectural project design, the auditing of project documentation, and spatial planning

The IZS shall provide professional examinations for the part of responsible project design and the auditing of project documentation that relates to construction project design and other project design, and for all types of responsible works management.

2. To advise individuals and legal persons that perform activities of construction project design, other project design, the auditing of project documentation, works management and supervision in the construction of works, and land surveying services

The ZAPS shall provide professional examinations for the part of responsible project design and the auditing of project documentation that relates to architectural project design and landscape architectural project design, and for responsible planning.

15. It shall prepare a draft of the minimum tariff conditions for performing activities of construction project design and other project design, the provision of land surveying services and the auditing of construction and other plans, and shall send it to the minister responsible for spatial planning and construction matters.

The Board of Governors, acting unanimously, shall establish the Statutes of the bodies referred to in paragraph 1, defining, in particular, their objectives, structure, capital, membership, the location of their seat, their financial resources, means of intervention and auditing arrangements, as well as their relationship with the organs of the Bank.

14. It shall prepare a draft of the minimum tariff conditions for performing activities of spatial planning, architectural project design, landscape architectural project design, and the auditing of architecture and landscape architecture plans, and shall send it to the minister responsible for spatial planning and construction matters.

A fine of SIT 150,000 to 500,000 for a misdemeanour shall be imposed upon an individual that pursuant to the provisions of this act acts as an authorised engineer but that despite having been deleted from the IZS register participates in project design as the responsible project designer, in auditing as the responsible auditor, or in construction as the responsible works manager or responsible supervisor (second paragraph of Article 132).

(5) A fine of SIT 150,000 to 500,000 for a misdemeanour shall be imposed upon an individual that, pursuant to the provisions of this act, acts as an authorised architect, an authorised landscape architect or an authorised planner but that, despite having been deleted from the ZAPS register, participates in project design as the responsible project designer, in planning as the responsible planner, in auditing as the responsible auditor, or in construction as the responsible works manager or responsible supervisor (second paragraph of Article 132).

7. It shall attend to the professional development and independence of construction project design, other project design, the auditing of project documentation, works management and supervision in the construction of works, and land surveying services, shall represent the interests of its members in relation to state bodies, local government bodies and employers, shall, with the aim of ensuring their independence and professional development and of supervising the performance of construction project design, other project design and land surveying services, administer a list of project designers and land surveying companies, and shall provide services for the needs of its members.

auditing

4. information systems auditing,

Duties of a legal person that is subject to auditing

Definition of auditing

Auditing methods

existence of a national institution for independent external auditing;

4. carrying out the audit in a legal person from Article 27 hereof;

2. carrying out the audit in a legal person from Article 46 hereof.

Auditing contract

3.1. Auditing field work

Supervision of auditing

Audit report

- auditing services,

Carrying out the audits

3.2. Conditions of auditing

Independence of auditing

(1) The auditing company shall carry out the audits in accordance with the auditing rules.