POLÍTICAS EUROPEAS SOBRE AUDITORÍA EN TEMPOS DE CRISE
The European Union has responded to the financial crisis by taking measures to stabilize the financial system and to promote economic growth in the Member States. In the audit field, in 2010 the document Green Paper Audit Policy: Lessons from the Crisis, shows the intention of the European Commissio...
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Universidade de Santiago de Compostela
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Series: | Revista Galega de Economía |
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doaj-a1e0ed2bc82f4add813304174e0b49432020-11-25T03:32:01ZengUniversidade de Santiago de CompostelaRevista Galega de Economía1132-27992013-01-01221229247POLÍTICAS EUROPEAS SOBRE AUDITORÍA EN TEMPOS DE CRISEMARÍA ANTONIA GARCÍA BENAUANA ZORIO GRIMAJOSEFINA NOVEJARQUE CIVERAThe European Union has responded to the financial crisis by taking measures to stabilize the financial system and to promote economic growth in the Member States. In the audit field, in 2010 the document Green Paper Audit Policy: Lessons from the Crisis, shows the intention of the European Commission to assume an international leadership in auditing , promoting cooperation within the Financial Stability Board and the G-20. This document was followed by the European Parliament resolution of 13 September 2011 on Audit Policy: Lessons from the Crisis, a new Proposal for a Directive of the European Parliament and of the Council amending Directive 2006/43/EC and also a new Proposal for a Regulation of the European Parliament and Council on the specific requirements regarding statutory audit of public-interest entities. This paper highlights the visibility that the European Commission has given to the auditors' work. Therefore, the aim of this paper is to discuss the audit regulatory model introduced in Europe. Our paper shows that European regulation intends to reach a greater control over auditing activity. Our paper provides some thoughts on whether such regulation will improve the quality of auditing.http://www.redalyc.org/articulo.oa?id=39127027011 |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
MARÍA ANTONIA GARCÍA BENAU ANA ZORIO GRIMA JOSEFINA NOVEJARQUE CIVERA |
spellingShingle |
MARÍA ANTONIA GARCÍA BENAU ANA ZORIO GRIMA JOSEFINA NOVEJARQUE CIVERA POLÍTICAS EUROPEAS SOBRE AUDITORÍA EN TEMPOS DE CRISE Revista Galega de Economía |
author_facet |
MARÍA ANTONIA GARCÍA BENAU ANA ZORIO GRIMA JOSEFINA NOVEJARQUE CIVERA |
author_sort |
MARÍA ANTONIA GARCÍA BENAU |
title |
POLÍTICAS EUROPEAS SOBRE AUDITORÍA EN TEMPOS DE CRISE |
title_short |
POLÍTICAS EUROPEAS SOBRE AUDITORÍA EN TEMPOS DE CRISE |
title_full |
POLÍTICAS EUROPEAS SOBRE AUDITORÍA EN TEMPOS DE CRISE |
title_fullStr |
POLÍTICAS EUROPEAS SOBRE AUDITORÍA EN TEMPOS DE CRISE |
title_full_unstemmed |
POLÍTICAS EUROPEAS SOBRE AUDITORÍA EN TEMPOS DE CRISE |
title_sort |
políticas europeas sobre auditoría en tempos de crise |
publisher |
Universidade de Santiago de Compostela |
series |
Revista Galega de Economía |
issn |
1132-2799 |
publishDate |
2013-01-01 |
description |
The European Union has responded to the financial crisis by taking measures to stabilize the financial system and to promote economic growth in the Member States. In the audit field, in 2010 the document Green Paper Audit Policy: Lessons from the Crisis, shows the intention of the European Commission to assume an international leadership in auditing , promoting cooperation within the Financial Stability Board and the G-20. This document was followed by the European Parliament resolution of 13 September 2011 on Audit Policy: Lessons from the Crisis, a new Proposal for a Directive of the European Parliament and of the Council amending Directive 2006/43/EC and also a new Proposal for a Regulation of the European Parliament and Council on the specific requirements regarding statutory audit of public-interest entities. This paper highlights the visibility that the European Commission has given to the auditors' work. Therefore, the aim of this paper is to discuss the audit regulatory model introduced in Europe. Our paper shows that European regulation intends to reach a greater control over auditing activity. Our paper provides some thoughts on whether such regulation will improve the quality of auditing. |
url |
http://www.redalyc.org/articulo.oa?id=39127027011 |
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