Examples of using Cbs in English and their translations into Bulgarian
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Colloquial
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Official
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Medicine
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Ecclesiastic
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Ecclesiastic
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Computer
the CAP Horizontal Regulation14 have increased the role and responsibilities of CBs.
close cooperation and communication between the PAs and the CBs is important.
the guidelines to CBs have already been revised.
However, the certified figures can also be significantly changed in later years by the CBs themselves.
CB4 CB5 If RED requirements are being complied with, CBs issue a certificate to each economic operator.
Substantive testing For most transactions, the guidelines do not require the CBs to perform on-the-spot testing at final beneficiary level 62.
the CommissionŐs guidelines only require CBs to re-perform administrative checks(see paragraph 49).
DG AGRI required CBs, for their substantive testing, only to re-perform(re-verify) the PAsŐ initial checks, for both Sample 1
Article 9 of the CAP Horizontal Regulation requires the CBs to express a ŇlimitedÓ(negative) assurance conclusion62 in relation to the MD.
For Sample 2, the Commission required CBs to carry out only a re-performance of the PAs' administrative checks.
The Commission required CBs, for their substantive testing, only to re-perform(re-verify) the PAsŐ initial checks,
In the Commission's model, the CBs' work is based on the PA internal control system testing and reliance, as well as on their own substantive testing.
Due to the integrated approach used in the current guidelines, CBs were requested to calculate two rates of error that deal with legality and regularity.
The CBs are advised to use the key
In turn, the CBs' samples need to be representative for the population selected by the PAs.
Due to the integrated approach used in the current guidelines, CBs were requested to calculate two rates of error that cover legality and regularity.
DG AGRI requires CBs to assess the representativeness of the PAsŐ samples.
Substantive testing based only on re-performance might not allow the CBs to obtain sufficient audit evidence to form a reasonable assurance opinion.
The role of the CBs is to check that these rules have been respected by the PAs
When the CBs begin to cut their balances,