Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 193
Book Description
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.
Final Report of a Study on the Role, Position and Liability of the Statutory Auditor Within the European Union
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 193
Book Description
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.
Publisher:
ISBN:
Category :
Languages : en
Pages : 193
Book Description
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.
Final Report of a Study on the Role, Position and Liability of the Statutory Auditor Within the European Union
Author: Willem Buijink
Publisher:
ISBN:
Category : History
Languages : en
Pages : 218
Book Description
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.
Publisher:
ISBN:
Category : History
Languages : en
Pages : 218
Book Description
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.
Third-Party Certifiers
Author: Jan De Bruyne
Publisher: Kluwer Law International B.V.
ISBN: 9403510927
Category : Law
Languages : en
Pages : 691
Book Description
Third-Party Certifiers Jan De Bruyne Third-party certifiers are organisations that are independent a requesting entity. They attest that a product, service, information or person possesses certain qualifications or meets safety, quality or technical standards. This important book presents an in-depth analysis of the liability and obligations of certifiers, evaluates existing certification processes in selected fields and proposes new mechanisms which could increase the accuracy and reliability of certifiers’ ratings, marks or reports. Highlighting the risks of errors in this activity – inaccurate certification was a major factor in the global financial crisis of 2008 – the author takes a comparative approach, looking at the certification process in several European countries, Australia and the United States. Such aspects of the process as the following are thoroughly described: obligations and liability of certifiers during the certification process; risk of ‘information asymmetry’ between the requesting entity and the end user; and relationship between the civil liability of certifiers and public law aspects. The analysis includes detailed research on key industries and jurisdictions and a specific proposed framework for more accurate and reliable certification. Because the efficient and effective functioning of third-party certifiers is extremely important in today’s world – especially in such areas as health, the environment, safety or economic values – this deeply researched contribution to an important area of commercial law, combining analysis of current issues with proposed reforms, will be welcomed by practitioners when confronted with legal issues with regard to the certification process. The book’s conceptual framework will also prove highly useful for policymakers charged with developing reliable certification mechanisms.
Publisher: Kluwer Law International B.V.
ISBN: 9403510927
Category : Law
Languages : en
Pages : 691
Book Description
Third-Party Certifiers Jan De Bruyne Third-party certifiers are organisations that are independent a requesting entity. They attest that a product, service, information or person possesses certain qualifications or meets safety, quality or technical standards. This important book presents an in-depth analysis of the liability and obligations of certifiers, evaluates existing certification processes in selected fields and proposes new mechanisms which could increase the accuracy and reliability of certifiers’ ratings, marks or reports. Highlighting the risks of errors in this activity – inaccurate certification was a major factor in the global financial crisis of 2008 – the author takes a comparative approach, looking at the certification process in several European countries, Australia and the United States. Such aspects of the process as the following are thoroughly described: obligations and liability of certifiers during the certification process; risk of ‘information asymmetry’ between the requesting entity and the end user; and relationship between the civil liability of certifiers and public law aspects. The analysis includes detailed research on key industries and jurisdictions and a specific proposed framework for more accurate and reliable certification. Because the efficient and effective functioning of third-party certifiers is extremely important in today’s world – especially in such areas as health, the environment, safety or economic values – this deeply researched contribution to an important area of commercial law, combining analysis of current issues with proposed reforms, will be welcomed by practitioners when confronted with legal issues with regard to the certification process. The book’s conceptual framework will also prove highly useful for policymakers charged with developing reliable certification mechanisms.
Syracuse Journal of International Law and Commerce
Author:
Publisher:
ISBN:
Category : International economic relations
Languages : en
Pages : 258
Book Description
Publisher:
ISBN:
Category : International economic relations
Languages : en
Pages : 258
Book Description
Official Journal of the European Communities
Author:
Publisher:
ISBN:
Category : European communities
Languages : en
Pages : 1318
Book Description
Publisher:
ISBN:
Category : European communities
Languages : en
Pages : 1318
Book Description
The Economics of Audit Quality
Author: Benito Arrunada
Publisher: Springer Science & Business Media
ISBN: 1475767285
Category : Business & Economics
Languages : en
Pages : 203
Book Description
This book focuses on market mechanisms which protect quality in the provision of audit services. The role of public regulation is thus situated in the context defmed by the presence of these safeguard mechanisms. The book aims to contribute to a better understanding of these market mechanisms, which helps in defining the con tent of rules and the function of regulatory bodies in facilitating and strengthening the protective operation of the market. An analysis at a more general level is provided in the three chapters making up Part 1. In the four chapters of Part 2, on the other hand, this analysis is applied to a particular problem to determine how those non-audit services often provided by auditors to their audit clients should be regulated. Finally, Chapter 8 contains a summary of the analysis and conclusions of the work. The conclusion with regard to non-audit services is that their provision generates beneficial effects in terms of costs, technical competence, professional judgment and competition and, moreover, need not prejudice auditor independence or the quality of these services. This as sessment leads, in the normative sphere, to recommending a legislative policy aimed at facilitating the development and use of safeguards provided by the free action of market forces. Regulation should thus aim to enable the parties-audit firms, self-regulatory bodies and audit clients-to discover through competitive market interaction both the most efficient mix of services and the corresponding quality safeguards, adjusting for the costs and benefits of each possibility.
Publisher: Springer Science & Business Media
ISBN: 1475767285
Category : Business & Economics
Languages : en
Pages : 203
Book Description
This book focuses on market mechanisms which protect quality in the provision of audit services. The role of public regulation is thus situated in the context defmed by the presence of these safeguard mechanisms. The book aims to contribute to a better understanding of these market mechanisms, which helps in defining the con tent of rules and the function of regulatory bodies in facilitating and strengthening the protective operation of the market. An analysis at a more general level is provided in the three chapters making up Part 1. In the four chapters of Part 2, on the other hand, this analysis is applied to a particular problem to determine how those non-audit services often provided by auditors to their audit clients should be regulated. Finally, Chapter 8 contains a summary of the analysis and conclusions of the work. The conclusion with regard to non-audit services is that their provision generates beneficial effects in terms of costs, technical competence, professional judgment and competition and, moreover, need not prejudice auditor independence or the quality of these services. This as sessment leads, in the normative sphere, to recommending a legislative policy aimed at facilitating the development and use of safeguards provided by the free action of market forces. Regulation should thus aim to enable the parties-audit firms, self-regulatory bodies and audit clients-to discover through competitive market interaction both the most efficient mix of services and the corresponding quality safeguards, adjusting for the costs and benefits of each possibility.
The Persuaders
Author: S. John
Publisher: Springer
ISBN: 1403907412
Category : Business & Economics
Languages : en
Pages : 277
Book Description
The impact of political lobbyists remains highly controversial. No-one has explored when they matter. This book tells readers when lobbyists count and analyses the relationship between lobbying, policy outcomes and the impact of external factors to reveal the professional lobbyist's limited effect on policy. On most policy issues lobbyists simply do not matter. But, on rare occasions lobbyists can make a difference and this book explains when they matter and why.
Publisher: Springer
ISBN: 1403907412
Category : Business & Economics
Languages : en
Pages : 277
Book Description
The impact of political lobbyists remains highly controversial. No-one has explored when they matter. This book tells readers when lobbyists count and analyses the relationship between lobbying, policy outcomes and the impact of external factors to reveal the professional lobbyist's limited effect on policy. On most policy issues lobbyists simply do not matter. But, on rare occasions lobbyists can make a difference and this book explains when they matter and why.
Documents
Author:
Publisher:
ISBN:
Category : European communities
Languages : en
Pages : 1054
Book Description
Publisher:
ISBN:
Category : European communities
Languages : en
Pages : 1054
Book Description
Corporate Reporting and Company Law
Author: Charlotte Villiers
Publisher: Cambridge University Press
ISBN: 1139456210
Category : Law
Languages : en
Pages : 15
Book Description
The importance of disclosure as a regulatory device in company law is widely recognized. This book explores the disclosure requirements of companies in their reporting activities, and seeks to bring together the main features of the reporting system. The book considers the theoretical basis of the corporate reporting system and describes the regulatory framework for that system. It explores financial reporting and 'narrative' reporting, highlighting the fact that financial reporting requirements are more substantially developed than narrative reporting requirements - a consequence of the shareholder-centred vision that persists in company law. The roles of those responsible for providing corporate reports and those entitled to receive such information are examined. The book concludes with some broad suggestions for future development, with particular focus on the need to recognize the relevance of the communicative role of corporate reporting. The use of new technology also presents both challenges and opportunities for improving the regime.
Publisher: Cambridge University Press
ISBN: 1139456210
Category : Law
Languages : en
Pages : 15
Book Description
The importance of disclosure as a regulatory device in company law is widely recognized. This book explores the disclosure requirements of companies in their reporting activities, and seeks to bring together the main features of the reporting system. The book considers the theoretical basis of the corporate reporting system and describes the regulatory framework for that system. It explores financial reporting and 'narrative' reporting, highlighting the fact that financial reporting requirements are more substantially developed than narrative reporting requirements - a consequence of the shareholder-centred vision that persists in company law. The roles of those responsible for providing corporate reports and those entitled to receive such information are examined. The book concludes with some broad suggestions for future development, with particular focus on the need to recognize the relevance of the communicative role of corporate reporting. The use of new technology also presents both challenges and opportunities for improving the regime.
Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theory
Author: C. Richard Baker
Publisher: Emerald Group Publishing
ISBN: 1801178046
Category : Business & Economics
Languages : en
Pages : 228
Book Description
Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theory contains ten manuscripts authored by C. Richard Baker during an academic career that spans four decades, picking up on various understudied threads of academic and professional initiatives over the past several hundred years.
Publisher: Emerald Group Publishing
ISBN: 1801178046
Category : Business & Economics
Languages : en
Pages : 228
Book Description
Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theory contains ten manuscripts authored by C. Richard Baker during an academic career that spans four decades, picking up on various understudied threads of academic and professional initiatives over the past several hundred years.