2. PRINCIPLES OF ASSESSING
Framework Directive
Assessing is characterised by reliance on a number of principles: independance which is the basis for the impartiality and objectivity of the conclusions, an evidence-base approach which guarantees reliable and reproducible conclusions. Auditors must show trust and integrity, and must respect confidentiality and discretion. They must report truthfully and accurately findings and conclusions.
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Source: EUR-Lex (Cellar) · retrieved 2026-10-28 · Text as adopted (Official Journal); later amendments are not incorporated in this text.