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Article
La réforme européenne de l'audit
in Revue française de comptabilité, 476
ISSN : 0484-8764Voir la revue «Revue Française de Comptabilité»
Autres numéros de la revue «Revue Française de Comptabilité»
European Parliament has recently adopted new rules to improve the quality of statutory audit. A new directive and a regulation will be implemented in 2016. This article presents the consequences of this new set of rules. Then, leaning on the Commissioner Michel Barnier's address, this article sums up the key issues rolled out on the next 3 positions: a clarified societal role for auditors, a strong independence regime, and a more dynamic and competitive EU market for audit.
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