Traduction de «auditeur précédent » (Français → Anglais) :

predecessor auditor | predecessor firm

information technology auditor | IT Quality Appraiser | ICT auditor | IT auditor

balance brought forward from previous year | balance carried forward from previous year | balance carried over from last year | brought forward from preceding fiscal year | profit brought forward | profit carried forward from previous year | retained earnings | surplus carried forward from previous year

other auditor | other independant auditor | secondary auditor

Internet radio listener | Web radio listener | Internet listener | Web listener

Certified Information Systems Auditor

call centre quality assurance auditor | call centre quality audit associate | call centre quality analyst | call centre quality auditor

bank examiner | chartered accountant | financial auditor | internal auditor

The auditors carried out post conferral audits in four countries (Bulgaria, Lithuania, Poland, and Romania) to ascertain that items recommended for improvement of the system detected in previous audits were settled adequately.

15. Notes with concern that the Institute did not have an internal auditor for the entire calendar year 2013, as the previous auditor left the Institute on 31 December 2012, and the current auditor took over the task only on 1 January 2014; believes that such a situation should have been avoided, especially given the problems shown to exist in the Institute as regards the 2012 discharge;

The panel, which comprised representatives of the supreme audit institutions of Germany, France and Sweden, concluded that the ECA systematically followed up on the recommendations of the previous peer review of 2008, and has taken a number of steps to enhance the efficiency and effectiveness of EU performance audits.

61. Urges the introduction of a single audit model whereby audits are carried out, recorded and reported to a common standard - as proposed by the Court of Auditors in its Opinion 2/2004 and repeatedly supported by Parliament - where each level of control builds on the proceeding one, with a view to reducing the burden on the auditee and enhancing the quality of audit activities but without undermining the independence of the audit bodies concerned; believes that internal controls should provide reasonable assurance on the legality and regularity of transactions, and compliance with the principles of economy, efficiency and effectivenes ...[+++]s and underlines that controls should be coordinated to avoid unnecessary duplication; draws attention to the fact that the Court of Auditors is the external auditor of the Union and therefore not an element of internal control;