Respective responsibilities of the National Authorising Officer (NAO) and the auditors Sample Clauses

Respective responsibilities of the National Authorising Officer (NAO) and the auditors. In accordance with Article 25 of the IPA Implementing Regulation (IPA IR) the preparation and fair presentation of the expenditure statements submitted to the Commission, as well as ensuring the legality and regularity of the transactions underlying those statements, rest with theNAO. [This responsibility includes: designing, implementing and maintaining internal control relevant to the preparation and fair presentation of annual accounts that are free from material misstatement, whether due to fraud or error; selecting and applying appropriate accounting policies; and making accounting estimates that are reasonable in the circumstances]3. My responsibility in this report - in accordance with Article 29(2)(b) 3rd indent of the IPA IR - is to express an opinion [on the reliability .of the final statement of expenditure] [on the reliability of statement of expenditure and annual accounts]3 [and the validity of the final payment application] submitted by the NAO. I conducted the audits in accordance with international auditing standards. Those standards require that I plan and perform the audits in order to obtain reasonable assurance about whether the statement of expenditure [and the annual accounts]3 [and the payment application for the-final balance of the Community contribution to the programme] is [are] free of material misstatement [and the effectiveness of interna! control procedures] . We organise an overall audit work plan to fulfil all our responsibilities under Article 29 of the IPA IR. The audits included [examination, on a test basis, of evidence supporting the amounts and disclosures in the final statement of expenditure and the payment application for the final balance of the Community contribution to the programme] [examination, on a test basis, of 1 per component 2 pursuant to Article 29(2)(b) of the IPA Implementing Regulation 3 option to be selected for component 5 * where appropriate, in any case not applicable to component 5 Yürütme ve İdare Bölümü Sayfa : 83 Sayfa: 84 RESMÎ GAZETE 24 Aralık 2008 - Sayı: 27090 (Mükerrer) evidence supporting the information in the annual accounts, an examination of procedures and of an appropriate sample of transactions to obtain audit evidence about the amounts and disclosures in the statement of expenditure and the annual accounts] . [The audits covered compliance of payments with Community rules only as regards the capability of the' accredited administrative structures to ensure that such compliance h...
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