Statutory Audits of Public Accounts and Public-interest Entities

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.