Traduction de «organo di controllo » (Italien → Anglais) :

Upon request by a statutory auditor, an audit firm or the audit committee, the statutory auditor(s) or the audit firm(s) shall discuss key matters arising from the statutory audit, referred to in the additional report to the audit committee, and in particular in point (j) of the first subparagraph, with the audit committee, administrative body or, where applicable, supervisory body of the audited entity.

15. Deplores the fact that the new draft legislation on the Control and Audit Office would still not establish full independence given that, for example, the Auditor-General and his deputy would be appointed by the executive branch instead of the legislative branch; points out that this is not compliant with the Mexico Declaration on Supreme Audit Institutions' Independence; calls on the Commission, therefore, to insist on the establishment of full financial and operational independence of the Control and Audit Office of Afghanistan in the legislation and on strengthening capacity; reminds the Commission that full independence, suffic ...[+++]ient capacity and funding of the Control and Audit Office should be considered essential conditions for introducing direct budget support;

15. Deplores the fact that the new draft legislation on the Control and Audit Office would still not establish full independence given that, for example, the Auditor-General and his deputy would be appointed by the executive branch instead of the legislative branch; points out that this is not compliant with the Mexico Declaration on Supreme Audit Institutions' Independence; calls on the Commission, therefore, to insist on the establishment of full financial and operational independence of the Control and Audit Office of Afghanistan in the legislation and on strengthening capacity; reminds the Commission that full independence, suffic ...[+++]ient capacity and funding of the Control and Audit Office should be considered essential conditions for introducing direct budget support;

The EU’s spending watchdog: how the European Court of Auditors operates

EUROPA - EU law and publications - EUR-Lex - EUR-Lex - o10006 - EN - The EU’s spending watchdog: how the European Court of Auditors operates

3. In a public-interest entity, the proposal of the administrative or supervisory body for the appointment of a statutory auditor or audit firm shall be based on a recommendation made by the audit committee.