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Home » Seminárna práca » The Proposal for a New Directive on Statutory Audit of Annual and Consolidated Accounts
The Proposal for a New Directive on Statutory Audit of Annual and Consolidated Accounts
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| Prípona .doc |
Typ seminárna práca |
Stiahnuté 3 x |
| Veľkosť 0,1 MB |
Jazyk anglický |
ID projektu 2937 |
| Posledná úprava 24.03.2017 |
Zobrazené 828 x |
Autor: - |
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| Detaily projektu | ||
- cena:
5 Kreditov - kvalita:
74,9% -
Stiahni
- Pridaj na porovnanie
- Univerzita:Technická univerzita v Košiciach
- Fakulta:Ekonomická fakulta
- Kategória:Jazyky » Angličtina
- Predmet:-
- Študijný program:-
- Ročník:-
- Formát:MS Office Word (.doc)
- Rozsah A4:11 strán
PREVIEW
In March 2004, the EC proposed major revisions to the EU rules in the areas of auditing standards, auditor oversight, and related corporate governance. The proposals, which are somewhat along the lines of the Sarbanes-Oxley Act in the US, are set out in a proposed Directive on Statutory Audit of Annual Accounts and Consolidated Accounts. The new Directive would replace the current 8th Directive and amend the 4th and 7th Directives. Among other things, the new EC proposals would:
• Require registration of all statutory auditors and audit firms. Non-EU auditors of companies listed in Europe will have to register in the EU.
• Create an EU-wide, publicly accessible, electronic database of registered statutory auditors and audit firms.
In March 2004, the EC proposed major revisions to the EU rules in the areas of auditing standards, auditor oversight, and related corporate governance. The proposals, which are somewhat along the lines of the Sarbanes-Oxley Act in the US, are set out in a proposed Directive on Statutory Audit of Annual Accounts and Consolidated Accounts. The new Directive would replace the current 8th Directive and amend the 4th and 7th Directives. Among other things, the new EC proposals would:
• Require registration of all statutory auditors and audit firms. Non-EU auditors of companies listed in Europe will have to register in the EU.
• Create an EU-wide, publicly accessible, electronic database of registered statutory auditors and audit firms.
Kľúčové slová:
auditors
responsibilities
quality
transparency
opportunities
registration
international aspects
Obsah:
- PREVIEW
Helping auditors to resist inappropriate pressure from managers
A clear chain of responsibilities
Raising the quality and transparency of auditing
Strengthening the regulatory framework and its enforcement
New opportunities for audit firms
SUMMARY
DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL
Chapter I Subject matter and Definitions (Articles 1 and 2)
Chapter II Approval, Continuous Education and Mutual Recognition (Articles 3 to 14)
Chapter III Registration (Articles 15 to 20)
Chapter IV Professional ethics and professional secrecy (Articles 21 to 22)
Chapter V Independence (Articles 23 to 25)
Chapter VI Auditing Standards and Audit Reporting (Articles 26 to 28)
Chapter VII Quality Assurance (Article 29)
Chapter VIII Investigations and sanctions (Article 30)
Chapter IX Public oversight and regulatory arrangements between Member States (Articles 31 to 34)
Chapter X Appointment, dismissal and communication (Articles 35 to 37)
Chapter XI Special provisions for the statutory audit of public interest entities (Articles 38 to 43)
Chapter XII International Aspects (Articles 44 to 47)
Chapter XIII Transitional and final provisions (Articles 48 to 55)
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