Read the text below entitled "External Audit" in order to answer question:
External Audit
Source: http://ec.europa.eu/budget
Jan 16th, 2008 (Adapted)
Source: http://ec.europa.eu/budget
Jan 16th, 2008 (Adapted)
The European Union's (EU) annual accounts and resource management are overseen by its external auditor, the European Court of Auditors, which draws up an annual report for the Council and the European Parliament. The Court's main task is to conduct an external, independent audit of the European Communities' annual accounts. As part of its activities, the Court of Auditors produces:
- an annual report on the activities financed from the general budget, detailing its observations on the annual accounts and underlying transactions;
- an opinion, based on its audits and given in the annual report in the form of a statement of assurance, on (i) the reliability of the accounts and (ii) the legality and regularity of the underlying transactions involving both revenue collected from taxable persons and payments to final beneficiaries;
- special reports giving the findings of audits covering specific areas of management.
The Court of Auditors is entitled to access all documents required during the course of its audit.
In paragraph 1, the text reports that the EU's annual accounts and resource management are overseen by its external auditor. In other words, they
In paragraph 1, the text reports that the EU's annual accounts and resource management are overseen by its external auditor. In other words, they
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