When the statement-of-assurance (DAS) procedure was made part of the Court of Auditors' annual report, that was a natural response to the fact that the Maastricht Treaty had conferred on the Court of Auditors the status of an institution.
Kad ticamības deklarācijas procedūru iekļāva Revīzijas palātas gada ziņojumā, tā bija likumsakarīga atbilde uz to, ka Māstrihtas līgums piešķīra iestādes statusu Revīzijas palātai.