European Standardization of Audit

Oana Raluca Ivan

Annals of the University of Petrosani, Economics, 2009, vol. 9, issue 4, 5-14

Abstract: The article reviews the evolution of external audit in some European countries and considers how this is likely to affect auditing in the future. The analysis shows how the European Commission has recently concentrated its harmonization focus on the consolidated accounts of listed companies and the use of International Accounting Standards. It is probable that this trend will continue and in the short term will cause changes in the arrangements for external overview of the audit and in national auditor rules.

Keywords: EU; external auditing; IASs; audit mandate (search for similar items in EconPapers)
JEL-codes: M42 N40 (search for similar items in EconPapers)
Date: 2009
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:pet:annals:v:9:i:4:y:2009:p:5-14

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