Übersetzung für "Single audit" in Deutsch

This integration is called the ‘Single Audit’ approach.

Where a common system applies to several operational programmes, a single audit strategy may be submitted.;

The Court, as the external auditor of the EU, is not part of the Commission’s ‘single audit’ system.

The connection between these two processes is the essential connection between the audit programme and a single audit.

I should like to say, as the President of the Court of Auditors, that this initiative might mean an extremely fruitful, concrete and promising step forward in the idea of a single audit system concerning European funds.

As regards the methods used by the Court of Auditors to produce a Statement of Assurance, it goes without saying that we are prepared to look deeper into this concept and the idea of a single audit, in order to enhance and improve the coordination between the Court of Auditors and the checks carried out on the spot by the Internal Audit Service on behalf of the Commission.

The Council believes that an effective integrated internal control framework based on the principles set out in the Court of Auditors' opinion on the single audit will provide assurances regarding the management of the risk of error in the underlying transactions.

In its single-audit model, the Court recommended the establishment of an efficient framework for all internal control systems relating to EU funds.

We are preparing certain proposals to strengthen our single audit model as part of the integrated control framework.

We did this for the first time in 2001, and the Court of Auditors is right to point out that the statements by the Directors-General still differ in too many respects for them to be able to serve as a basis for some sort of Single Audit Concept.

The Court’s Opinion on the ‘single audit’ model was a contribution to policy debate on the improvement of administration and control of Community funds.

Where a common management and control system applies to more than one programme, a single audit strategy may be prepared for the programmes concerned.

Where a common system applies to several operational programmes, a single audit report referred to in paragraph 1 may be drawn up.

If the statutory auditor or the audit firm becomes excessively dependent on a single client, the audit committee should decide on the basis of proper grounds whether the statutory auditor or the audit firm may continue to carry out the statutory audit.

A single audit authority should be responsible for carrying out the audit authority functions laid down in Regulation (EU) No 1303/2013 in order to ensure uniform standards across the whole programme area.

Where a common management and control system applies to more than one operational programme, a single audit strategy may be prepared for the operational programmes concerned.

Member States participating in an operational programme shall appoint a single managing authority, a single certifying authority and a single audit authority, the latter being situated in the Member State of the managing authority.