Definicija: The framework or limits and subjects of the audit.
Vir - besedilo: 32001R0761 Regulation (EC) No 761/2001 of the European Parliament and of the Council of 19 March 2001 allowing voluntary participation by organisations in a Community eco-management and audit scheme (EMAS), Annex I, I-A.5.4 (b)
Vir - ustanova: Računsko sodišče Republike Slovenije
Opomba: PREVOD IZ SLOVENŠČINE
Sobesedilo: In order to be comprehensive, the audit procedures shall cover the audit scope, frequency and methodologies, as well as the responsibilities and requirements for conducting audits and reporting results.