OVERSIGHT FOR AUDITORS AND AUDIT FIRMS IN THE EUROPEAN UNION
Journal: AUDITOR
№ 12
, 2013
Rubrics: THEORY AND PRACTICE OF AUDIT
Authors:
Type:
Article
Pages:
from 15
to 21
Status:
Published
Received:
17.12.2013
Accepted:
17.12.2013
Published:
17.12.2013
Language:
Russian
Keywords:
audit, audit firms, directive, regulation, system of public oversight for
statutory auditors and audit firms, European Union, European
Commission
Abstract (English):
The article analyzes the main provisions of the European Union legislation, governing independent oversight of statutory auditors and audit firms.
The article analyzes the main provisions of the European Union legislation, governing independent oversight of statutory auditors and audit firms.
Keywords:
audit, audit firms, directive, regulation, system of public oversight for statutory auditors and audit firms, European Union, European Commission
audit, audit firms, directive, regulation, system of public oversight for statutory auditors and audit firms, European Union, European Commission
1. Federal´nyy zakon ot 01.07.10 № 136-FZ «O vnesenii izmeneniy v Federal´nyy zakon «Ob auditorskoy deyatel´nosti». SZ RF. - 2010. - № 27. - St. 3420.
2. Ofitsial´nyy sayt Mezhdunarodnogo foruma nezavisimykh regulyatorov audita (The International Forum of Independent Audit Regulators): ifiar.org
3. Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC. OJ L 157, 9.6.2006, p. 87.
4. Consolidated versions of the Treaty on European Union and the Treaty on the Functioning of the European Union. OJ C 326, 26.10.2012, p. 1-390.
