Seminárna práca: The Proposal for a New Directive on Statutory Audit of Annual and Consolidated Accounts
Skryť detaily | Obľúbený- Kvalita:74,9 %
- Typ:Seminárna práca
- Univerzita:Technická univerzita v Košiciach
- Fakulta:Ekonomická fakulta
- Kategória:Jazyky
- Podkategória:Angličtina
- Rozsah A4:11 strán
- Zobrazené:807 x
- Stiahnuté:3 x
- Veľkosť:0,1 MB
- Formát a prípona:MS Office Word (.doc)
- Jazyk:anglický
- ID projektu:2937
- Posledna úprava:24.03.2017
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.