Directive drawn up by the EU Commission in 2006 to standardize the form and content of audits of companies‘ financial statements throughout the EU. The directive was implemented in the member states by 2008. – Since then, a number of proposals for additions and improvements have been put forward. At the end of November 2011, the Commission formulated these in two legislative proposals. They are to be enacted as a regulation (which – unlike the directive – has the force of law). – See Accounting Task Force, On-site Audit, Auditors. — Cf. BaFin Annual Report 2011, p: 89 f. (main content of the new legislation; status of the legislative process).

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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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