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| Author: | Stevenson, J. E. |
| Title: | Auditor independence: a comparative descriptive study of the UK, France and Italy |
| Journal: | International Journal of Auditing
2002 : JUL, VOL. 6:2, p. 155-182 |
| Index terms: | AUDITORS ETHICS EUROPEAN UNION FRANCE ITALY UNITED KINGDOM |
| Freeterms: | INDEPENDENCE |
| Language: | eng |
| Abstract: | This paper considers the issue of statutory auditor independence across three EU member states: the UK, France and Italy, by comparing the ethical guides and the legal and professional regulations in place, highlighting and discussing areas of divergence, and contrasting them with European Commission's Consultative Paper, which contains fundamental principles for adoption into Member States' own regulation on statutory auditor independence. |
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