ruling of the Court of Justice pursuant to paragraph 7.
The vacancy thus caused shall be filled for the remainder of the
member's term of office.
Save in the case of compulsory retirement, members of the Court of
Auditors shall remain in office until they have been replaced.
7. A member of the Court of Auditors may be deprived of his office or of
his right to a pension or other benefits in its stead only if the Court of
Justice, at the request of the Court of Auditors, finds that he no longer
fulfills the requisite conditions or meets the obligations arising from
his office.
8. The Council, acting by a qualified majority, shall determine the
conditions of employment of the President and the members of the
Court of Auditors and in particular their salaries, allowances and
pensions. It shall also, by the same majority, determine any payment
to be made instead of remuneration.
9. The provisions of the Protocol on the Privileges and Immunities of
the European Communities applicable to the judges of the Court of
Justice shall also apply to the members of the Court of Auditors.
ARTICLE 160c
1. The Court of Auditors shall examine the accounts of all revenue and
expenditure of the Community. It shall also examine the accounts of
all revenue and expenditure of all bodies set up by the Community
insofar as the relevant constituent instrument does not preclude such
examination.
The Court of Auditors shall provide the European Parliament and the
Council with a statement of assurance as to the reliability of the
accounts and the legality and regularity of the underlying transactions.
2. The Court of Auditors shall examine whether all revenue has been
received and all expenditure incurred in a lawful and regular manner
and whether the financial management has been sound.
The audit of revenue shall be carried out on the basis of the amounts
established as due and the amounts actually paid to the Community.
The audit of expenditure shall be carried out on the basis both of
commitments undertaken and payments made.
These audits may be carried out before the closure of accounts for the
financial year in question.
3. The audit shall be based on records and, if necessary, performed
on the spot in the other institutions of the Community and in the
Member States. In the Member States the audit shall be carried out in
liaison with the national audit bodies or, if these do not have the
necessary powers, with the competent national departmen