Gaois

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5 results

  1. EUROPEAN UNION|EU finance|EU financing · BUSINESS AND COMPETITION|accounting|accounting

    #655943

    IATE #3569232
    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"
    Prüfungsorgan
    de
    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 ]"
  2. TRADE|trade policy|trade policy|market intervention|market supervision · BUSINESS AND COMPETITION|accounting|management accounting|auditing|compliance audit · BUSINESS AND COMPETITION|accounting|management accounting|auditing|financial audit

    #651764

    IATE #3555481
    Coiste na gComhlachtaí Eorpacha um Fhormhaoirseacht Iniúchóireachta Reference Rialachán (AE) Uimh. 537/2014 maidir le ceanglais shonracha a bhaineann le hiniúchóireacht reachtúil ar eintitis leasa phoiblí agus lena n-aisghairtear Cinneadh 2005/909/CE ón gCoimisiún, CELEX:32014R0537/GAFaomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Cuirfidh an Ballstát an Coimisiún agus Coiste na gComhlachtaí Eorpacha um Fhormhaoirseacht Iniúchóireachta (dá ngairtear “CCEFI” anseo feasta), dá dtagraítear in Airteagal 30, ar an eolas faoi chásanna eisceachtúla den sórt sin ina dtarlaíonn sé nach gcuirtear an Rialachán seo nó forálacha áirithe den Rialachán seo i bhfeidhm.' Reference "Rialachán (AE) Uimh. 537/2014 maidir le ceanglais shonracha a bhaineann le hiniúchóireacht reachtúil ar eintitis leasa phoiblí agus lena n-aisghairtear Cinneadh 2005/909/CE ón gCoimisiún, CELEX:32014R0537/GA"
    CCEFI Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Cuirfidh an Ballstát an Coimisiún agus Coiste na gComhlachtaí Eorpacha um Fhormhaoirseacht Iniúchóireachta (dá ngairtear “CCEFI” anseo feasta), dá dtagraítear in Airteagal 30, ar an eolas faoi chásanna eisceachtúla den sórt sin ina dtarlaíonn sé nach gcuirtear an Rialachán seo nó forálacha áirithe den Rialachán seo i bhfeidhm.' Reference "Rialachán (AE) Uimh. 537/2014 maidir le ceanglais shonracha a bhaineann le hiniúchóireacht reachtúil ar eintitis leasa phoiblí agus lena n-aisghairtear Cinneadh 2005/909/CE ón gCoimisiún, CELEX:32014R0537/GA"
    Ausschuss der Europäischen Aufsichtsstellen für Abschlussprüfer | Ausschuss der Aufsichtsstellen
    de
    Definition geplantes Gremium zur Koordinierung der Zusammenarbeit der zuständigen Behörden für die Zwecke der Wahrnehmung ihrer Aufsichtspflichten bei Abschlussprüfungen Reference "Council-DE gestützt auf die Verordnung (EU) Nr. 537/2014 des Europäischen Parlaments und des Rates vom 16. April 2014 über spezifische Anforderungen an die Abschlussprüfung bei Unternehmen von öffentlichem Interesse und zur Aufhebung des Beschlusses 2005/909/EG der Kommission (Text von Bedeutung für den EWR) "
    Comment besteht aus hochrangigen Vertretern der zuständigen Behörden
    Committee of European Auditing Oversight Bodies | CEAOB
    en
    Definition framework for cooperation between national audit oversight bodies at EU level Reference "European Commission > Business, Economy, Euro > Banking and finance > Financial reforms and their progress > Regulatory process in financial services > Expert groups, comitology and other committees > Other consultative bodies > Committee of European Auditing Oversight Bodies (11.5.2020)"
    Comment "Established in 2016, the CEAOB is composed of one member from each Member State and one member appointed by the ESMA. Representatives of the national audit authorities of the European Economic Area also participate. The European Banking Authority (EBA) and the European Insurance and Occupational Pensions Authority (EIOPA) are observers. Compared to its predecessor, the European Group of Auditors’ Oversight Bodies (11.5.2020) (EGAOB), the CEAOB has a clear leadership role rather than being an advisory body to the European Commission. This gives the members of the CEAOB a much greater responsibility."
    comité des organes européens de supervision de l'audit | CEAOB
    fr
    Definition organe de coopération composé de hauts représentants issus des autorités compétentes de chaque État membre chargées du contrôle légal des comptes au sein de l'Union Reference "COM-FR, d'après: Règlement (UE) n ° 537/2014 du Parlement européen et du Conseil relatif aux exigences spécifiques applicables au contrôle légal des comptes des entités d'intérêt public"
  3. FINANCE · FINANCE|public finance and budget policy|budget policy|budget

    #669588

    IATE #3643501
    comhlacht iniúchóireachta náisiúnta Reference "EUR-Lex, Rialachán (AE) Uimh. 223/2014 ó Pharlaimint na hEorpa agus ón gComhairle an 11 Márta 2014 maidir leis an gCiste um Chabhair Eorpach do na Daoine is Díothaí, 12.3.2014, https://eur-lex.europa.eu/legal-content/GA/TXT/HTML/?uri=CELEX:02014R0223-20210217 [9.6.2023]"
    ga
    Context go bhfuil fianaise shoiléir ann, i ndiaidh faisnéis a bheith curtha ar fáil ag comhlacht iniúchóireachta náisiúnta nó comhlacht iniúchóireachta de chuid an Aontais, a thugann le fios go bhfuil easnamh suntasach i bhfeidhmiú an chórais bainistíochta agus rialaithe; Reference "EUR-Lex, Rialachán (AE) Uimh. 223/2014 ó Pharlaimint na hEorpa agus ón gComhairle an 11 Márta 2014 maidir leis an gCiste um Chabhair Eorpach do na Daoine is Díothaí, 12.3.2014, https://eur-lex.europa.eu/legal-content/GA/TXT/HTML/?uri=CELEX:02014R0223-20210217 [9.6.2023]"
    Definition eintiteas atá le creidiúnú, arna cheapadh ag údarás inniúil Ballstáit chun scrúdú a dhéanamh sula ndeonófar aon chreidiúnú do ghníomhaireacht a íocann, a d'fhéadfadh a bheith ina húdarás iniúchóireachta, ina heagraíocht phoiblí nó ina haonad eagraíochtúil poiblí nó ina haonad eagraíochtúil údaráis, leis an an inniúlacht, na scileanna agus an cumas is gá chun iniúchtaí a dhéanamh agus a chaithfidh a bheith neamhspleách ar an ngníomhaireacht a íocann Reference Oifig an Ionchúisitheora Phoiblí Eorpaigh (OIPE), [9.6.2023]
    Comment Comhoibreoidh institiúidí iniúchóireachta na mBallstát leis an gCúirt Iniúchóirí de mheon muiníne agus a neamhspleáchas á gcoimeád ar bun acu.
    nationales Rechnungsprüfungsorgan | einzelstaatliches Rechnungsprüfungsorgan
    de
    Definition zu akkreditierende, von den zuständigen Behörden eines Mitgliedstaates ernannte Einrichtung, die mit der Durchführung einer Prüfung beauftragt wird, bevor einer Zahlstelle eine Zulassung erteilt wird, wobei es sich um eine Prüfbehörde, eine öffentliche oder private Organisation oder eine Organisationseinheit einer Behörde handeln kann, die über die erforderliche Eignung, Fähigkeit und Kapazität zur Durchführung von Rechnungsprüfungen verfügt und von der Zahlstelle unabhängig ist Reference Europäische Staatsanwaltschaft (EUStA) (1.6.2023)
    Comment Rechnungsprüfungsorgane der Mitgliedstaaten haben mit dem Rechnungshof unter Wahrung ihrer Unabhängigkeit vertrauensvoll zusammenzuarbeiten
    national audit body | national audit institution
    en
    Definition entity to be accredited, appointed by the competent authority of a Member State to carry out an examination before any accreditation is granted to a paying agency, which can be an audit authority, a 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 Reference "European Public Prosecutor's Office (EPPO) based on: Regulation (EU) No 537/2014 of 16 April 2014 on specific requirements regarding statutory audit of public-interest entities, CELEX:32014R0537"
    Comment Audit institutions of Member States shall cooperate with the Court of Auditors in spirit of trust while maintaining their independence.
  4. EUROPEAN UNION|EU finance|EU financing · ECONOMICS|regions and regional policy · BUSINESS AND COMPETITION|accounting

    #639010

    IATE #2217708
    comhlacht iniúchóireachta neamhspleách Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Is é an comhlacht iniúchóireachta neamhspleách, nó comhlacht eile a fheidhmíonn sa dlí poiblí nó príobháideach, a bheidh san údarás iniúchóireachta a bheidh neamhspleách ar an údarás bainistíochta agus, i gcás inarb infheidhme, neamhspleách ar an údarás deimhniúcháin freisin agus tabharfaidh sé faoina chuid oibre i gcaoi a luífidh le caighdeáin iniúchóireachta atá inghlactha go hidirnáisiúnta.' Reference "Rialachán (AE) Uimh. 1303/2013 lena leagtar síos forálacha coiteanna maidir le Ciste Forbraíochta Réigiúnaí na hEorpa, le Ciste Sóisialta na hEorpa, leis an gCiste Comhtháthaithe, leis an gCiste Eorpach Talmhaíochta um Fhorbairt Tuaithe agus leis an gCiste Eorpach Muirí agus Iascaigh agus lena leagtar síos forálacha ginearálta maidir le Ciste Forbraíochta Réigiúnaí na hEorpa, le Ciste Sóisialta na hEorpa, leis an gCiste Comhtháthaithe agus leis an gCiste Eorpach Muirí agus Iascaigh agus lena n-aisghairtear Rialachán (CE) Uimh. 1083/2006 ón gComhairle, CELEX:32013R1303/GA"
    unabhängige Prüfstelle
    de
    independent audit body
    en
    Definition "audit authority 1, or another public or private law body with the necessary audit capacity, which is independent of the managing authority 2 and, where applicable, of the certifying authority 3, and which shall carry out its work taking account of internationally accepted audit standards 1audit authority [ IATE:2217707 ]2managing authority [ IATE:2147119 ]3certifying authority [ IATE:2217706 ]" Reference "Regulation (EU) No 1303/2013 [...] laying down common provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund, the European Agricultural Fund for Rural Development and the European Maritime and Fisheries Fund and laying down general provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund and the European Maritime and Fisheries Fund and repealing Council Regulation (EC) No 1083/2006, OJ L 347, 2013, CELEX:32013R1303/EN"
    Comment "Not to be confused with audit body [ IATE:3569232 ]"
    organisme d'audit indépendant
    fr
    Definition l'autorité d'audit ou un autre organisme de droit public ou privé disposant des capacités d'audit nécessaires, indépendant de l'autorité de gestion et, le cas échéant, de l'autorité de certification, et qui effectue son travail en tenant compte des normes d'audit internationalement reconnues Reference "Règlement (UE) n° 1303/2013 portant dispositions communes relatives au Fonds européen de développement régional, au Fonds social européen, au Fonds de cohésion, au Fonds européen agricole pour le développement rural et au Fonds européen pour les affaires maritimes et la pêche, portant dispositions générales applicables au Fonds européen de développement régional, au Fonds social européen, au Fonds de cohésion et au Fonds européen pour les affaires maritimes et la pêche, et abrogeant le règlement (CE) n° 1083/2006 du Conseil, CELEX:02013R1303-20151016/FR"
    Comment "Voir aussi: - autorité d'audit [IATE:2217707 ] - autorité de gestion [IATE:2147119 ] - autorité de certification [IATE:2217706 ]"