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:
“No officer should be required or permitted to take part in the management of political organizations, caucuses, conventions, or election campaigns. Their right to vote and to express their views on public questions, either orally or through the press, is not denied, provided it does not interfere with the discharge of their official duties. No assessment for political purposes on officers or subordinates should be allowed.”
—Rutherford Birchard Hayes (1822–1893)
“Grown-up people do very little and say a great deal.... Toddlers say very little and do a great deal.... With a toddler you cannot explain, you have to show. You cannot send, you have to take. You cannot control with words, you have to use your body.”
—Penelope Leach (20th century)