Publication

30 April 1998

Continuous Quality Assurance – Statutory Audit in Europe

This paper sets out the results of a study by FEE of the mechanisms for quality control of statutory audit in twenty countries in Europe. The study reflects the considerable work being done by professional bodies throughout Europe to develop systems to ensure quality in statutory audit. It provides information on those systems of quality control, to assist professional bodies which are contemplating the development of enhanced procedures. Statutory audit enhances the credibility of financial statements published by companies, and thus assists the decisions that are made on the basis of those financial statements.

Continous Quality Assurance – Statutory Audit in Europe

 

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