Performance of the ECB's statutory external audit for the financial years 2013–2017

European Central Bank

The tasks, to be performed by the external auditor in accordance with the International Standards on Auditing (ISAs) and the IESBA Code of Ethics for Professional Accountants (formerly IFAC Code of Ethics) are:
1. the annual audit of the ECB's annual accounts drawn up in accordance with the accounting policies established by the ECB's Governing Council, comprising the balance sheet, items recorded in the books of the ECB off-balance sheet, the profit and loss account and the notes to the annual accounts of the ECB. Within this context the external auditor shall examine the relevant accounting systems and internal controls to evaluate their adequacy with respect to the preparation of the annual accounts. The tasks shall include on-site visits to a sample of Eurosystem central banks every year to assess their compliance with the relevant guideline on the management of the ECB's foreign reserve assets, with the aim to cover all Eurosystem central banks within the 5-year mandate;
2. the annual audit of the financial statements of the ECB's staff pension funds. The tasks shall include on-site visits to the offices of the investment manager(s) of the ECB's staff pension funds located in Europe; and
3. the annual review of ECB staff members' private financial activities. A sample shall be examined each year in accordance with the relevant ECB rules.

Deadline
Die Frist für den Eingang der Angebote war 2012-08-20. Die Ausschreibung wurde veröffentlicht am 2012-07-13.

Anbieter
Die folgenden Lieferanten werden in Vergabeentscheidungen oder anderen Beschaffungsunterlagen erwähnt:

• • Ernst & Young GmbH Wirtschaftsprüfungsgesellschaft

Wer?

• • European Central Bank

Wie?

• • Rechnungslegung und -prüfung › Betriebsprüfung

Wo?

• • Darmstadt › Frankfurt am Main, Kreisfreie Stadt