08-02-2011
08-02-2011Big 4 willen andere dienstverlening behouden | ||
De Europese Commissie heeft een samenvatting gepubliceerd van de reacties op de Green Paper AUDIT POLICY: LESSONS FROM THE CRISIS. De Big 4 voelen weinig voor het idee om dienstverlening buiten de jaarrekening controle te verbieden: “The Big Four generally oppose a prohibition on non audit services although there is some appreciation for considering / restricting non audit services to audit clients. Moreover, the Big Four believe that any such provision would weaken the general economic independence of audit firms and the range of skills they can offer; they also believe that adding new limits would run against the grain of the Commission's aims to remove administrative and legal burdens to encourage the service sector, a growth area for Europe. It has also been argued that the provision of services to a non audit client has no impact on the statutory audit of a totally unrelated entity.” Lees de samenvatting |