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Principles
Purpose
In addition to the [link title="opinion%20on%20legality%20and%20regularity" link="%2Faware%2FCA%2FPages%2FReporting%2FForming-and-opinion-in-compliance-audit.aspx" /]
included in the [link title="Statement%20of%20Assurance" link="%2Faware%2FGAP%2FPages%2FCA-FA%2FReporting%2FStatement-of-Assurance.aspx" /]
, ECA's auditors may provide in the accompanying report further more detailed explanations. According to [link new-window title="Article%20287%20TFEU" link="https%3A%2F%2Feur-lex.europa.eu%2Flegal-content%2FEN%2FTXT%2FPDF%2F%3Furi%3DCELEX%3A12012E%2FTXT%26from%3DEN%23page%3D124" icon="external-link" /]
the Statement of assurance may be supplemented by specific assessments for each major area of the Union activity. The purpose of this is to provide the [a-glossary term="Discharge%20authority"]discharge authority[/a-glossary]
, the audited entity, and/or other bodies as appropriate, with a detailed explanation beyond that given in the [link title="Statement%20of%20Assurance" link="%2Faware%2FGAP%2FPages%2FCA-FA%2FReporting%2FStatement-of-Assurance.aspx" /]
. Such additional explanations may be appropriate when the opinion is [link title="modified" link="%2Faware%2FGAP%2FPages%2FCA-FA%2FReporting%2FModified-opinion.aspx" /]
as a consequence of material non-compliance. The auditor should report such compliance issues in sufficient detail to enable the [a-glossary term="Discharge%20authority"]discharge authority[/a-glossary]
or relevant committee to understand these matters properly.
Instructions
Focus
Specific assessments - which are not [link title="opinions" link="%2Faware%2FGAP%2FPages%2FCA-FA%2FReporting%2FNo-piecemeal-opinions.aspx" /]
- may complement the [link title="Statement%20of%20Assurance" link="%2Faware%2FGAP%2FPages%2FCA-FA%2FReporting%2FStatement-of-Assurance.aspx" /]
and describe the audit results of an entity’s individual budgetary, activity or policy areas, including conclusion(s) for that area. The focus should be on an assessment of the legality and regularity of underlying transactions and systems aspects.
In the case of the legality and regularity of transactions underlying the consolidated annual accounts of the European Union, there is a specific assessment for most MFF headings, comprising:
- a description of the audit scope and characteristics of the audited area;
- an assessment of the legality and regularity of underlying transactions in the area, including significant findings and observations;
- an assessment of the effectiveness of internal control systems in the area, supported by a discussion thereon;
- conclusions and recommendations;
Chamber V provides detailed instructions on the content and presentation of the specific assessments complementing the Statement of Assurance concerning consolidated annual accounts of the European Union.
In the case of the agencies, offices and other bodies, the information in support of the Statement of Assurance may also include significant observations and recommendations for the auditee.
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[link new-window title="Art%20287%20TFEU" link="https%3A%2F%2Feur-lex.europa.eu%2Flegal-content%2FEN%2FTXT%2FPDF%2F%3Furi%3DCELEX%3A12012E%2FTXT%26from%3DEN%23page%3D124" /]
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