Statutory Audits In Europe

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Statutory Audits in Europe

Author : Michael Kend
Publisher : Taylor & Francis
ISBN 13 : 1000850382
Total Pages : 150 pages
Book Rating : 4.0/5 (8 download)

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Book Synopsis Statutory Audits in Europe by : Michael Kend

Download or read book Statutory Audits in Europe written by Michael Kend and published by Taylor & Francis. This book was released on 2023-03-10 with total page 150 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the aftermath of the Global Financial Crisis, corporate collapses, accounting scandals, and concerns around competition and auditor choice, the European Commission (EC) promoted the preparation of various reports on audit policy to support a harmonisation process of European auditing regulation. Consequently, the European Union (EU) Audit Regulation and Directive was implemented from 2016. This book provides a timely picture of the audit sector and how it responds to regulatory and technological challenges. It analyses the impact of EU reforms on audit practices by comparing the UK and Italy, which, representing two very different regulatory and cultural contexts, will offer insight into how the efforts at standardising audit regulation may lead to very different organisational firm responses within Europe. It addresses issues relating to public policy work and the concerns faced by the market for audit and assurance services, in promoting audit quality, better communication about the role of the auditor, capital market stability and confidence, and auditor independence. Moreover, it highlights what the future of auditing might look like in the EU particularly now that the UK has left, and how meeting public expectations will continue to be a struggle for the accounting profession given the many problems ahead. The book encourages a deeper awareness of the challenges faced by those that monitor and certify the financial statements of the world’s largest public companies and contributes to the general understanding of this controversial industry. It will serve as a useful guide to the recent EU audit reforms, not only for academics, and research students but also to regulators, policymakers, standard setters, industry professionals, and business executives worldwide.

Auditing, Trust and Governance

Author : Reiner Quick
Publisher : Routledge
ISBN 13 : 1134060246
Total Pages : 302 pages
Book Rating : 4.1/5 (34 download)

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Book Synopsis Auditing, Trust and Governance by : Reiner Quick

Download or read book Auditing, Trust and Governance written by Reiner Quick and published by Routledge. This book was released on 2007-10-17 with total page 302 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this important new book, the European Auditing Research Network gives a timely appraisal of the regulatory environment for financial accounting and auditing in the wake of a series of high profile scandals involving major corporations.

Final Report of a Study on the Role, Position and Liability of the Statutory Auditor Within the European Union

Author : Willem Buijink
Publisher :
ISBN 13 :
Total Pages : 218 pages
Book Rating : 4.X/5 (4 download)

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Book Synopsis Final Report of a Study on the Role, Position and Liability of the Statutory Auditor Within the European Union by : Willem Buijink

Download or read book Final Report of a Study on the Role, Position and Liability of the Statutory Auditor Within the European Union written by Willem Buijink and published by . This book was released on 1996 with total page 218 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recoge: 1.Introduction - 2.Overview of laws and regulations regarding the role, position and liability of the statutory auditor - 3.The establishment of an internal market for audit services - 4.Audit qualility:internal market, independence, contents of the audit and liability - 5.Summary ad recommendations.

United States and European Union Auditor Independence Regulation

Author : Christiane Strohm
Publisher : Springer Science & Business Media
ISBN 13 : 3835091158
Total Pages : 247 pages
Book Rating : 4.8/5 (35 download)

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Book Synopsis United States and European Union Auditor Independence Regulation by : Christiane Strohm

Download or read book United States and European Union Auditor Independence Regulation written by Christiane Strohm and published by Springer Science & Business Media. This book was released on 2007-12-11 with total page 247 pages. Available in PDF, EPUB and Kindle. Book excerpt: Christiane Strohm investigates the effects of the Sarbanes-Oxley-Act and the revised 8th EU-Directive on auditing. She shows that there is a difference in the communication and safeguarding effects of a regulation, depending on the precision of its wording and that safeguarding effects also depend on auditors' monetary incentives and on perceived costs of litigation.

Statutory Audits of Public Accounts and Public-interest Entities

Author : European Parliament. Directorate-General for Internal Policies of the Union
Publisher :
ISBN 13 : 9789282340318
Total Pages : pages
Book Rating : 4.3/5 (43 download)

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Book Synopsis Statutory Audits of Public Accounts and Public-interest Entities by : European Parliament. Directorate-General for Internal Policies of the Union

Download or read book Statutory Audits of Public Accounts and Public-interest Entities written by European Parliament. Directorate-General for Internal Policies of the Union and published by . This book was released on 2012 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This note seeks to provide a detailed analysis of the strengths and weaknesses of the European Commission's Impact Assessment (IA) accompanying the proposal for a Directive of the European Parliament and of the Council amending Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts, and the proposal for a Regulation of the European Parliament and of the Council on specific requirements regarding statutory audit of public-interest entities (PIEs). It does not attempt to deal with the substance of the proposal, but rather analyses whether the impact assessment provided by the Commission will help the JURI Committee's consideration of the proposal, in full knowledge of the facts, and whether the impact assessment meets, firstly, the standards which the Commission has laid down in its internal Impact Assessment Guidelines, and, secondly, the quality criteria which the Parliament has defined in its resolutions on the subject -- EU Bookshop.

Setting the Standards

Author :
Publisher :
ISBN 13 :
Total Pages : 89 pages
Book Rating : 4.:/5 (256 download)

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Book Synopsis Setting the Standards by :

Download or read book Setting the Standards written by and published by . This book was released on 1998 with total page 89 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2018

Author : Great Britain
Publisher :
ISBN 13 : 9780111174333
Total Pages : 52 pages
Book Rating : 4.1/5 (743 download)

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Book Synopsis The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2018 by : Great Britain

Download or read book The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2018 written by Great Britain and published by . This book was released on 2018-11-12 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt: Enabling power: European Communities Act 1972, s. 2 (2) & Limited Liability Partnerships Act 2000, ss. 15, 17 & Companies (Audit, Investigations and Community Enterprise) Act 2004, s. 18A & Companies Act 2006, ss. 484 (1), 519A (5), 1239 (1) (b) (2) (5) (d), 1241 (2) (c), 1246 (1), 1252 (1) (4) (a) (8), 1292 (1) (2) & European Union (Withdrawal) Act 2018, ss. 8 (1), 23 (1), sch. 7, para. 21. Issued: 12.11.2018. Sifted: -. Made: -. Laid: -. Coming into force: In accord. with reg. 2. Effect: 1986 c.53; 2004 c.27; 2006 c.46; 2014 c.2; S.I. 2008/565, 1911; 2012/1741; 2013/1672; 2016/571, 649 amended. Territorial extent & classification: E/W/S/NI. EC note: These Regulations address failures of retained EU law to operate effectively and other deficiencies (in particular under paragraphs (a), (b), (c), (d), (e), (f) and (g) of section 8(2) of that Act) arising from the withdrawal of the UK from the European Union. Part 5 contains amendments made under section 2(2) of the European Communities Act 1972 (c. 68), which implement aspects of Article 32 of Directive 2006/43/EC of the European Parliament and of the Council on statutory audits of annual accounts and consolidated accounts. Regulation (EU) 537/2014 is amended & Commission Decisions 2008/627/EC; 2010/64, 485/EU; 2011/30/EU; Commission Implementing Decisions 2013/281/EU, 288/EU; 2016/1010/EU, 1155/EU, 1156/EU, 1223/EU are revoked. For approval by resolution of each House of Parliament

The New Statutory Audit Framework in Europe

Author : Claus Holm
Publisher :
ISBN 13 :
Total Pages : 57 pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis The New Statutory Audit Framework in Europe by : Claus Holm

Download or read book The New Statutory Audit Framework in Europe written by Claus Holm and published by . This book was released on 2016 with total page 57 pages. Available in PDF, EPUB and Kindle. Book excerpt: Purpose: The individual EU Member States have options on how they implement the new statutory audit framework in Europe. They may introduce stricter rules or apply certain exemptions where deemed appropriate. Denmark exemplifies Member States with a traditionally high level of non-audit services provided by its auditors. The aim of this study is to contrast the minimum implementation rationale observed in the Danish implementation process with an ex ante examination of fee dependency.Design/methodology/approach: The audit reform introduces a cap on non-audit fees which implies a regulator-determined condition of non-independence. The cap is applied as a treatment effect on the ex ante relationship between audit fees and non-audit fees. In a sample with 3,238 observations, Denmark is compared with Finland, Germany, Sweden and the UK in order to determine whether the new measure will have different implications. Findings: The findings support the regulators' concern that auditors of public interest entities (PIEs) with high levels of non-audit services are more likely to have self-interest threats. The findings also suggest that the implications of the harmonization process will be different across countries. Denmark is singled out as having particular dependency issues which are not sufficiently recognized in the minimum implementation rationale applied by the national legislators.Originality/value: This study establishes that the measures in the new audit reform likely will have some effect in most Member States, but for certain countries like Denmark, there will be greater effects on the future provision of non-audit services.

EU Statutory Audit Reform

Author : Marleen Willekens
Publisher :
ISBN 13 : 9789284647194
Total Pages : 171 pages
Book Rating : 4.6/5 (471 download)

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Book Synopsis EU Statutory Audit Reform by : Marleen Willekens

Download or read book EU Statutory Audit Reform written by Marleen Willekens and published by . This book was released on 2019 with total page 171 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this study we execute an in-depth analysis of the evolution of market concentration, competition and costs in the EU market for statutory auditing before and after the Audit Reform. Based on data from archival databases and a survey, we present evidence suggesting that rivalry between the largest audit suppliers increased, as did audit costs, non-Big 4 audit market share, and joint audit rates. Non-audit services (NAS) fees earned by the incumbent auditor decreased. This document was provided by Policy Department A at the request of the Economic and Monetary Affairs (ECON) Committee.

The Role, Position and Liability of the Statutory Auditor Within the European Union

Author : European Commission
Publisher :
ISBN 13 :
Total Pages : 199 pages
Book Rating : 4.:/5 (53 download)

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Book Synopsis The Role, Position and Liability of the Statutory Auditor Within the European Union by : European Commission

Download or read book The Role, Position and Liability of the Statutory Auditor Within the European Union written by European Commission and published by . This book was released on 1996 with total page 199 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Role, the Position and the Liability of the Statutory Auditor Within the European Union

Author : Commission of the European Communities
Publisher :
ISBN 13 :
Total Pages : 45 pages
Book Rating : 4.:/5 (535 download)

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Book Synopsis The Role, the Position and the Liability of the Statutory Auditor Within the European Union by : Commission of the European Communities

Download or read book The Role, the Position and the Liability of the Statutory Auditor Within the European Union written by Commission of the European Communities and published by . This book was released on 1996 with total page 45 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Continuous Quality Assurance

Author : Fédération des Experts Comptables Européens
Publisher :
ISBN 13 :
Total Pages : 44 pages
Book Rating : 4.:/5 (742 download)

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Book Synopsis Continuous Quality Assurance by : Fédération des Experts Comptables Européens

Download or read book Continuous Quality Assurance written by Fédération des Experts Comptables Européens and published by . This book was released on 1998 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The European Public Audit Oversight Reform. Which Effect Does it Have on Audit Quality?

Author : Matthias Linke
Publisher : GRIN Verlag
ISBN 13 : 3668996407
Total Pages : 63 pages
Book Rating : 4.6/5 (689 download)

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Book Synopsis The European Public Audit Oversight Reform. Which Effect Does it Have on Audit Quality? by : Matthias Linke

Download or read book The European Public Audit Oversight Reform. Which Effect Does it Have on Audit Quality? written by Matthias Linke and published by GRIN Verlag. This book was released on 2019-08-08 with total page 63 pages. Available in PDF, EPUB and Kindle. Book excerpt: Master's Thesis from the year 2015 in the subject Economics - Other, grade: 8,0, Maastricht University (School of Business and Economics), language: English, abstract: This paper examines the effect of the European public audit oversight reform on audit quality. Accounting scandals at the beginning of the 21th century called the audit profession into question and raised serious concerns on the oversight system in place. In an attempt to regain investors’ confidence, the European Commission (hereafter referred to as EC) followed the American example and passed Directive 2006/43/EC, which requires the Member States of the European Union (hereafter referred to as EU) to set up public oversight systems for statutory auditors and audit firms. The paper provides empirical evidence that managers are less likely to commit earnings management in the years following the regulatory reform compared to the years preceding the reform, indicating higher audit quality in the post-reform period. Member States of the EU can choose between two options for national public oversight of auditors; the full-time inspection model and the model which consists of peer reviews with an independent commission monitoring this process. I run several analyses with different models and test whether firms in jurisdictions that implemented the full-time inspection model exhibit lower discretionary accruals compared to firms in jurisdictions that implemented the modified peer review model. The results are contradicting and do not support a conclusion.

The Statutory Auditors Regulations 2017

Author : GREAT BRITAIN.
Publisher :
ISBN 13 : 9780111162248
Total Pages : 44 pages
Book Rating : 4.1/5 (622 download)

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Book Synopsis The Statutory Auditors Regulations 2017 by : GREAT BRITAIN.

Download or read book The Statutory Auditors Regulations 2017 written by GREAT BRITAIN. and published by . This book was released on 2017-12-05 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: Enabling power: European Communities Act 1972, s. 2 (2) & Limited Liability Partnerships Act 2000, ss. 15 (a), 17 & Companies Act 2006, ss. 454 (3) (4), 1292 (1) (a) (c). Issued: 05.12.2017. Made: 28.11.2017. Laid: 30.11.2017. Coming into force: In accord. with reg. 1 (2) (3). Effect: 1986 c.53; 1992 c.40; 2006 c.46; S.I. 2008/373, 565, 1911; 2012/1741; 2016/649 amended & 1969 c.24 (NI); 2014 c.14 modified & S.I. 2001/3649; 2004/3379; 2013/472; 2016/649 partially revoked & S.I. 2005/1984, 1985; 2008/567 revoked; 2006 c.46 partially repealed. Territorial extent & classification: E/W/S/NI. General. EC note: These Regulations implement obligations in DIR 2014/56/EU on statutory audits of annual accounts & consolidated accounts & Reg (EU) 537/2014 on specific requirements regarding statutory audit of public-interest entities & repealing Commission Dec. 2005/909/EC

The Role, Position and Liability of the Statutory Auditor Within the European Union

Author :
Publisher :
ISBN 13 :
Total Pages : 199 pages
Book Rating : 4.:/5 (234 download)

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Book Synopsis The Role, Position and Liability of the Statutory Auditor Within the European Union by :

Download or read book The Role, Position and Liability of the Statutory Auditor Within the European Union written by and published by . This book was released on 1996 with total page 199 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Basics of IT Audit

Author : Stephen D. Gantz
Publisher : Elsevier
ISBN 13 : 0124171761
Total Pages : 271 pages
Book Rating : 4.1/5 (241 download)

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Book Synopsis The Basics of IT Audit by : Stephen D. Gantz

Download or read book The Basics of IT Audit written by Stephen D. Gantz and published by Elsevier. This book was released on 2013-10-31 with total page 271 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Basics of IT Audit: Purposes, Processes, and Practical Information provides you with a thorough, yet concise overview of IT auditing. Packed with specific examples, this book gives insight into the auditing process and explains regulations and standards such as the ISO-27000, series program, CoBIT, ITIL, Sarbanes-Oxley, and HIPPA. IT auditing occurs in some form in virtually every organization, private or public, large or small. The large number and wide variety of laws, regulations, policies, and industry standards that call for IT auditing make it hard for organizations to consistently and effectively prepare for, conduct, and respond to the results of audits, or to comply with audit requirements. This guide provides you with all the necessary information if you're preparing for an IT audit, participating in an IT audit or responding to an IT audit. - Provides a concise treatment of IT auditing, allowing you to prepare for, participate in, and respond to the results - Discusses the pros and cons of doing internal and external IT audits, including the benefits and potential drawbacks of each - Covers the basics of complex regulations and standards, such as Sarbanes-Oxley, SEC (public companies), HIPAA, and FFIEC - Includes most methods and frameworks, including GAAS, COSO, COBIT, ITIL, ISO (27000), and FISCAM

Corporate Sector Accounting and Auditing in the EU Acquis Communautaire, 3rd Edition

Author : Weltbankgruppe
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (125 download)

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Book Synopsis Corporate Sector Accounting and Auditing in the EU Acquis Communautaire, 3rd Edition by : Weltbankgruppe

Download or read book Corporate Sector Accounting and Auditing in the EU Acquis Communautaire, 3rd Edition written by Weltbankgruppe and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This report reflects significant changes in European Union (EU) corporate financial reporting since 2011. In June 2013, a new accounting directive was adopted, replacing the fourth and seventh directives on company law. A directive amending the 2006 audit directive and a new audit regulation addressing oversight of the most significant audits were adopted in April 2014. The new legislation, summarized in this guide, is a result of several years of drafting and discussions following the financial crisis of 2008 and it represent a landmark in the EU's efforts to strengthen its corporate sector accounting and auditing. The accounting directive seeks to enhance the quality of financial reporting and expand it, especially with regard to public interest entities, while reducing the administrative burden for smaller companies. The new audit reporting requirements introduced by the regulation are expected to increase the usefulness of statutory audits of public interest entities, such as listed companies, credit institutions, and insurance undertakings, and reduce risks of excessive familiarity between statutory auditors and their clients, encourage professional skepticism, and limit conflicts of interest. The audit directive and the regulation will bring more consistency in audit oversight and quality assurance systems across Europe. Implementation will involve significant challenges and require increased resources to ensure systems function effectively.