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2. Assessments

Text with EEA relevance.

The carrying out of an assessment shall be governed by the following: principle of independence, which is the basis for the impartiality and objectivity of the conclusions; and an evidence-based approach, which guarantees reliable and reproducible conclusions. Auditors shall show trust and integrity. They shall respect confidentiality and discretion. They shall report truthfully and accurately about findings and conclusions.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-12 · Text as adopted (Official Journal); later amendments are not incorporated in this text.