English to Italian Bus/Financial Accounting Relazione annuale di cont

In any case, besides the professional judgement applied by the Audit Authority when considering the financial corrections to be considered in the calculation of the RTER (Residual Total Error Rate), the Audit Authority should have reasonable assurance that the financial corrections to be considered in the RTER are indeed corrections of irregular expenditure and not, for example, corrections of clerical mistakes, ** reversal entries ** in the accounts not corresponding to financial corrections, revenues of revenue-generating projects, transfer of operations from one programme to another (or within a programme) or management decisions to cancel a project and which are unrelated with irregularities found in that project.