9. These guidelines are without prejudice to the auditor’s ‘duty to report’, set out in Article …

These guidelines are without prejudice to the auditor’s ‘duty to report’, set out in Article 63(1) of Directive 2013/36/EU¹⁸ and Article 12(1) of Regulation (EU) No 537/2014.

1. Pregled

1.1 Sklici

• Article 12 1.

1.2 Ugotovljene zahteve

1.3 Povezani standardi

2. Ugotovljene zahteve

3. Povezani standardi

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