Sarbox in Europe
Article Abstract:
The European Union (EU) Company Law Directive on the regulation of auditors is being replaced by a version regarded as Europe's own equivalent of Sarbanes-Oxley in the US. The investigative regime initiated by Sarbox in 2002 is continuing to uncover unwholesome practices and the way in which the EU Eight Company Law Directive is the equivalent of Sarbox in Europe, audit harmonization and the US stock option scandal is examined.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2006
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The best audit quality safeguard: The fearless auditor
Article Abstract:
The best quality audits are those that are executed without concern for the consequences of expression opinions that are unpalatable to the management. The Audit Quality Forum (AQF) promotes quality and confidence in corporate reporting and its agenda is to support shareholder involvement in the audit process, where the auditor develops a relationship with client's company's management during the course of audit.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2005
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Lessons in fraud
Article Abstract:
Advice for auditors on how to detect fraud is presented. It is very important auditors do not neglect their investigations into basic record keeping to avoid missing incidents of fraud and being made liable.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2000
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