Public oversight of audits and auditors is a relatively recent development, particularly in light of the length of time that capital markets and the audit profession have operated. This paper reflects on the rationale for public oversight of auditors, summarizes the relevant European Union (EU) legislation and international benchmarks for public oversight systems, and thereafter compares and contrasts the different approaches taken by EU member states...
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ПОДРОБНАЯ ИНФОРМАЦИЯ
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2017/06/01
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Рабочие документы
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129525
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1
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1
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2018/08/20
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Disclosed
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Public Oversight Systems for Statutory Audit in the EU
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competent authority
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