an Audit Authority: a national public authority or body, which is functionally independent of the Responsible Authority and which shall be responsible for issuing annually the opinion referred to in the second subparagraph of Article 59(5) of Regulation (EU, Euratom) No 966/2012;
Údarás Iniúchóireachta, údarás nó comhlacht poiblí náisiúnta, atá neamhspleách ó thaobh feidhme ar an Údarás Freagrach agus a bheidh freagrach as an tuairim bhliantúil a eisiúint dá dtagraítear sa dara fomhír d’Airteagal 59 (5) de Rialachán (AE, Euratom) Uimh. 966/2012;