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:
“People have described me as a “management bishop” but I say to my critics, “Jesus was a management expert too.””
—George Carey (b. 1935)
“To try to control a nine-month-old’s clinginess by forcing him away is a mistake, because it counteracts a normal part of the child’s development. To think that the child is clinging to you because he is spoiled is nonsense. Clinginess is not a discipline issue, at least not in the sense of correcting a wrongdoing.”
—Lawrence Balter (20th century)