Lettre d'affirmation, dirigeants et réviseurs d'entreprises - Avant propos

in Centre d'information du revisorat d'entreprises (Ed.) Lettre d'affirmation, dirigeants et réviseurs d'entreprises (2008)

This book includes speakers contributions to a seminar on the representation letter and in particular the recently revised ISA 580. Authors discuss the concept of audit evidence, the responsibilities of ... [more ▼]

This book includes speakers contributions to a seminar on the representation letter and in particular the recently revised ISA 580. Authors discuss the concept of audit evidence, the responsibilities of management and auditors. Examples of representation letters are added in an appendix [less ▲]

Le concept d'équivalence des normes, une réponse à la mondialisation des marchés de capitaux

in De Wulf, Hans; Steenot, Reinhard; Tison, Michel (Eds.) et al Van Alle Markten - Liber Amicorum Eddy Wymeersch (2008)

In this paper we discuss the criteria for recognition of foreign GAAPs applied by issuers of European Regulated Capital Markets. We also discuss the conditions to recognise inspections of audit firms ... [more ▼]

In this paper we discuss the criteria for recognition of foreign GAAPs applied by issuers of European Regulated Capital Markets. We also discuss the conditions to recognise inspections of audit firms auditing issuers on a EU Regulated Market carried out by foreign oversight authorities. We conclude that the concept of mutual recognition applied in the European Union differs from equivalence (or full reliance) applied in the US but in both cases it seems difficult to avoid the additional condition of convergence of standards. [less ▲]