Accounting, Auditing and Management Control
- Seventh Directive: Consolidated accounts of companies with limited liability (Directive 83/349/EEC of 29/6/83)
- Eighth Directive: Qualifications of persons responsible for carrying out the statutory audits of accounting documents (Official Journal L126 of 12.5.1984, on EUR-Lex)
- Communication COM(2003)286 related to the Eighth Directive, of the Commission of 21 May 2003: Reinforcing the statutory audit in the European Union - Not published in the Official Journal. Objective: reinforcing public oversight of the audit profession; imposing the International Standards on Auditing (ISAs) for statutory audits in the European Union as of 2005; systems of disciplinary sanctions; establishing the transparency of audit firms; as regards corporate governance, reinforcing audit committees and internal control.
Read more about this topic: List Of European Union Directives
Famous quotes containing the words management and/or control:
“Why not draft executive and management brains to prepare and produce the equipment the $21-a-month draftee must use and forget this dollar-a-year tommyrot? Would we send an army into the field under a dollar-a-year General who had to be home Mondays, Wednesdays and Fridays?”
—Lyndon Baines Johnson (1908–1973)
“I have not ceased being fearful, but I have ceased to let fear control me. I have accepted fear as a part of life, specifically the fear of change, the fear of the unknown, and I have gone ahead despite the pounding in the heart that says: turn back, turn back, you’ll die if you venture too far.”
—Erica Jong, U.S. author. In an essay in The Writer on Her Work, ch. 13 (1980)