16. Is concerned by the audit’s findings that programming and design of assistance were not sufficiently guided by a structured dialogue with beneficiary countries, the dialogue being mainly driven by the Commission Headquarters, restricting a direct exchange of views to a few days of in-country missions, with insufficient evidence in reports of what had been discussed; is of the opinion that offering sector budget support to an oil-producing and exporting country, directed to the expanded use of renewable energy ...[+++]

http://www.europarl.europa.eu/ (...) (...) [HTML] [2012-05-09]

16. est préoccupé par les résultats de l'audit qui indiquent que la programmation et la conception de l'assistance n'ont pas été suffisamment orientées par un dialogue structuré avec les pays bénéficiaires, le processus, largement géré en interne par la Commission, ayant limité les échanges de vues directs à quelques brèves missions dans les pays, dont il n'existe pas de rapports détaillés; est d'avis qu'il n'est certainement pas très motivant pour le gouvernement d'un pays producteur et exportateur de pétrole de se voir offrir un appui budgétaire sectoriel axé sur une utilisation accrue des sources ...[+++]

http://www.europarl.europa.eu/ (...) (...) [HTML] [2012-05-09]

http://www.europarl.europa.eu/ (...) [HTML] [2012-05-09]

16. Is concerned by the audit's findings that programming and design of assistance were not sufficiently guided by a structured dialogue with beneficiary countries, the dialogue being mainly driven by the Commission Headquarters, restricting a direct exchange of views to a few days of in-country missions, with insufficient evidence in reports of what had been discussed; is of the opinion that offering sector budget support to an oil-producing and exporting country, directed to the expanded use of renewable energy ...[+++]

http://www.europarl.europa.eu/ (...) (...) [HTML] [2012-05-09]

http://www.europarl.europa.eu/ (...) [HTML] [2012-05-09]

It may be a matter of reinforcing what should be there for auditing standards, but to make clear that the government or this legislation requires auditors to look at source documents and to conduct independent investigations or collect independent evidence to substantiate that audit opinion.

http://www.parl.gc.ca/content/ (...) (...) [HTML]

Cela pourrait revenir à renforcer ce qui doit être là pour les normes d'audit, mais aussi à rendre plus clair ce que le gouvernement ou le projet de loi exige de la part des auditeurs, à savoir examiner des documents sources et d'effectuer leurs propres enquêtes indépendantes ou de recueillir des témoignages indépendants pour appuyer les conclusions de l'audit.

http://www.parl.gc.ca/content/ (...) (...) [HTML]

http://www.parl.gc.ca/Content/ (...) [HTML]

D'autres ont cherché : audit evidence evidence primary sources of audit evidence primary sources of evidence reasonable audit evidence reasonable evidence relevant audit evidence relevant evidence secondary sources of audit evidence secondary sources of evidence source of audit evidence source of evidence Source audit evidence

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'Source audit evidence' ->

Date index: 2022-11-07