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auditor

as defined in Regulation (EC) No 761/2001 of the European Parliament and of the Council of 19…, Article 2, point (n)

an individual or a team, belonging to the organisation personnel or external to the organisation, acting on behalf of the organisation's top management, possessing, individually or collectively, the competences referred to in Annex II, point 2.4 and being sufficiently independent of the activities they audit to make an objective judgment

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