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järelevalve tugevdamiseks krediidiasutuste usaldatavusnormatiivide täitmise üle ning krediidiasutuste klientide kaitseks peaks audiitorid olema kohustatud viivitamata teavitama pädevaid ametiasutusi, kui nad saavad oma ametiülesandeid täites teadlikuks asjaoludest, millel võib olla tõsine mõju krediidiasutuste finantsolukorrale või haldus- ja raamatupidamiskorraldusele.
for the purpose of strengthening the prudential supervision of credit institutions and the protection of clients of credit institutions, auditors should have a duty to report promptly to the competent authorities, wherever, during the performance of their tasks, they become aware of certain facts which are liable to have a serious effect on the financial situation or the administrative and accounting organisation of a credit institution.
Son Güncelleme: 2014-11-21
Kullanım Sıklığı: 1
Kalite:
on vaja tugevdada järelevalvet rahaasutuste usaldatavusnormatiivide täitmise üle ning kaitsta rahaasutuse kliente, tuleb ette näha, et audiitor on kohustatud viivitamata teavitama pädevaid ametiasutusi, kui ta vastavalt käesolevas direktiivis ettenähtule saab oma ametiülesandeid täites teadlikuks asjaoludest, millel võib olla tõsine mõju rahaasutuse finantsseisundile või haldus- ja raamatupidamiskorraldusele;
whereas, for the purpose of strengthening the prudential supervision of financial undertakings and protection of clients of financial undertakings, it should be stipulated that an auditor must have a duty to report promptly to the competent authorities, wherever, as provided for by this directive, he becomes aware, while carrying out his tasks, of certain facts which are liable to have a serious effect on the financial situation or the administrative and accounting organization of a financial undertaking;