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Challenges to Financial Audit in Enterprises of Public Interest

Journal: Open Journal for Research in Economics (Vol.1, No. 1)

Publication Date:

Authors : ;

Page : 23-30

Keywords : financial audits; shared auditors; public enterprises interest; rotation;

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Abstract

The material examines the new moments set forth in the Regulation EU/537/2014 and Directive EU/56/2014, regulating its application Independent financial auditing, including in public interest. Attention is drawn to the new moments in our relationship, namely joint audit, rotation of auditors, new reporting moments, joint auditors and the increased powers of the Public Oversight Commission on work on registered auditors.

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Last modified: 2023-01-09 05:14:01