2 omhandlede rapport og udtalelse og ind d ri v eur et m æ s sig t ud b et alt e af revisionsmyndigheden beløb, e ve n t u e lt in k l .
The report and the opinion referred to in paragraph 2 shall be drawn up by the audit authority or by a public or private body functionally independent of the managing and certifying authorities, which shall carry out its work taking account of internationally accepted audit standards.