EUROPEAN UNION|EU finance|EU financing · BUSINESS AND COMPETITION|accounting|accounting
- comhlacht iniúchóireachta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- Context 'Maidir leis na doiciméid dá dtagraítear sa chéad fhomhír, beidh tuairim ó chomhlacht iniúchóireachta neamhspleách, arna tharraingt i gcomhréir leis na caighdeáin iniúchóireachta a bhfuil glacadh leo go hidirnáisiúnta, ag gabháil leo.' Reference "Rialachán (AE, EURATOM) Uimh. 966/2012 maidir leis na rialacha airgeadais is infheidhme maidir le buiséad ginearálta an Aontais agus lena n-aisghairetar Rialachán (CE, Euratom) Uimh. 1605/2002, CELEX:32012R0966/GA"
- audit body
- en
- Definition "body appointed by the competent authority of a Member State to carry out an examination before any accreditation1 is granted to a paying agency2 (pre-accreditation review), which can be an audit authority, or other public or private organisation or organisational unit of an authority with the requisite proficiency, skills and capacity to carry out audits and which must be independent from the paying agency to be accredited1accreditation [ IATE:3569098 ]2paying agency [ IATE:1078260 ]" Reference "COM-Terminology Coordination, based on:Regulation (EU) No 908/2014 laying down rules for the application of Regulation (EU) No 1306/2013 with regard to paying agencies and other bodies, financial management, clearance of accounts, rules on checks, securities and transparency, CELEX:02014R0908-20151209/EN"
- Comment "Not to confused with:- independent audit body [ IATE:2217708 ]- audit authority [ IATE:2217707 ]"
- organisme d'audit
- fr
- Definition organisme désigné par l'autorité compétente pour effectuer un examen avant l'octroi de tout agrément à un organisme payeur (évaluation préalable à l'agrément) Reference "COM-FR, d'après le règlement d'exécution (UE) n° 908/2014 portant modalités d’application du règlement (UE) n° 1306/2013 du Parlement européen et du Conseil en ce qui concerne les organismes payeurs et autres entités, la gestion financière, l’apurement des comptes, les règles relatives aux contrôles, les garanties et la transparence, CELEX:02014R0908-20151209/FR"
- Comment "Voir aussi:- agrément [IATE:3569098 ]- organisme payeur [IATE:1078260 ]- autorité d'audit [IATE:2217707 ]- organisme d'audit indépendant [IATE:2217708 ]"