(a)‘inspections’ means quality assurance reviews of statutory auditors and audit firms, which are led by an inspector and which do not constitute an investigation within the meaning of Article 32(5) of Directive 2006/43/EC.

(a)inspectors shall have appropriate professional education and relevant experience in statutory audit and financial reporting combined with specific training on quality assurance reviews.

The competent authority shall ensure that appropriate policies and procedures related to the independence and objectivity of the staff, including inspectors, and the management of the quality assurance system are put in place.

'inspections' means quality assurance reviews of statutory auditors and audit firms, which are led by an inspector and which do not constitute an investigation within the meaning of Article 32(5) of Directive 2006/43/EC;

51. Points out that labour inspectors play a vital role through education, persuasion and encouragement and in verifying the implementation of the legislation in force and, thereby, in prevention, in particular by ascertaining compliance with decent working conditions for vulnerable categories of workers or in occupations in which undeclared work tends to occur; stresses that the Member States must guarantee high standards in the training of labour inspectors; encourages the Member States to increase the staffing levels of, and the resources available to, their labour inspectorates in order to meet the target of one inspector for every ...[+++] 10 000 workers, as recommended by the ILO; encourages the strengthening of sanctions against enterprises not complying with their obligations concerning fundamental workers' rights and considers that the penalties in such cases must be effective, proportionate, and dissuasive;

51. Points out that labour inspectors play a vital role through education, persuasion and encouragement and in verifying the implementation of the legislation in force and, thereby, in prevention, in particular by ascertaining compliance with decent working conditions for vulnerable categories of workers or in occupations in which undeclared work tends to occur; stresses that the Member States must guarantee high standards in the training of labour inspectors; encourages the Member States to increase the staffing levels of, and the resources available to, their labour inspectorates in order to meet the target of one inspector for every ...[+++] 10 000 workers, as recommended by the ILO; encourages the strengthening of sanctions against enterprises not complying with their obligations concerning fundamental workers’ rights and considers that the penalties in such cases must be effective, proportionate, and dissuasive;