A body proposed several times in Germany that monitors the work of the chambers of auditors and has the right to issue instructions to them. According to these ideas, the quality control of the auditors is also the responsibility of the commission (and then no longer of the chambers). The purpose of Apak is to reinforce the trust in the work of auditors, which has in some cases been quite damaged. – See Andersen scandal, incorrect information, supervisory authorities, Public Company Accounting Oversight Board, loss camouflage, straitjacking.

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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
E-mail address: info@ekrah.com
https://de.wikipedia.org/wiki/Gerhard_Ernst_Merk
https://www.jung-stilling-gesellschaft.de/merk/
https://www.gerhardmerk.de/

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