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:
“The management of fertility is one of the most important functions of adulthood.”
—Germaine Greer (b. 1939)
“The glance is natural magic. The mysterious communication established across a house between two entire strangers, moves all the springs of wonder. The communication by the glance is in the greatest part not subject to the control of the will. It is the bodily symbol of identity with nature. We look into the eyes to know if this other form is another self, and the eyes will not lie, but make a faithful confession what inhabitant is there.”
—Ralph Waldo Emerson (1803–1882)