Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
1(1)The arrangements referred to in section 1242(1)(a) are appropriate arrangements—
(a)for enabling the performance by the registered third country auditor of third country audit functions to be monitored by means of inspections carried out under the arrangements, and
(b)for ensuring that the carrying out of such monitoring and inspections is done independently of the registered third country auditor.
(2)In this paragraph “third country audit function” means any function performed as a third country auditor.
Mae’r holl gynnwys ar gael dan Drwydded Llywodraeth Agored v3.0 ac eithrio ble nodir yn wahanol. Yn ychwanegol mae’r safle hwn â chynnwys sy’n deillio o EUR-Lex, a ailddefnyddiwyd dan delerau Penderfyniad y Comisiwn 2011/833/EU ar ailddefnyddio dogfennau o sefydliadau’r UE. Am ragor o wybodaeth gweler ddatganiad cyhoeddus Swyddfa Gyhoeddiadau’r UE ar ailddefnyddio.
