Implications of the EU regulation on public oversight systems for statutory auditors
Year of publication: |
2025
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Authors: | Gisbert, Ana ; Navallas, Begoña ; Gómez-Carrasco, Pablo ; Heras Cristóbal, Elena de las |
Published in: |
Revista de Contabilidad. - Valencia : ASEPUC, ISSN 1988-4672, ZDB-ID 2452267-3. - Vol. 28.2025, 1, p. 133-150
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Subject: | Auditing | Directives 2014/56/EU and 2006/43/EC | Regulation 537/2014 | Enforcement | Audit oversight | comparability | T index | normalization | harmonization | convergence | Institutional differences | Regulierung | Regulation | Wirtschaftsprüfung | Financial audit | EU-Staaten | EU countries | Vergleich | Comparison | EU-Recht | Community law | Rechtsdurchsetzung | Law enforcement |
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