欧盟公布采用国际审计准则反馈意见分析报告

发布时间：2019-02-21 18:22

【摘要】：国际审计与鉴证准则理事会最近几年一直致力于推进国际审计准则的明晰项目(Clarity Project),并已于2008年底前全部完成。2009年6月22日,欧盟委员会(EC)就采用国际审计准则公开征求社会各界意见,标志着欧盟朝着最终采用国际审计准则又迈出了重要一步。2009年10月15日征求意见截止后,欧盟对收到的反馈意见进行了分析整理,并于2010年3月公布了反馈意见分析报告。现将欧盟公开征求意见的背景、目的、内容、研究报告的结论以及报告中与欧盟采用国际审计准则的时间、内容和方案相关的反馈意见情况介绍如下。
[Abstract]:The International auditing and Assurance Standards Board (IAASB) has been working in recent years to advance the ISAs clear project, (Clarity Project), which was completed by the end of 2008. The European Commission (EC) has publicly solicited the views of all sectors of society on the adoption of international auditing standards, marking another important step towards the eventual adoption of international auditing standards. The EU analyzed the feedback received and published the report in March 2010. The background, purpose, content, findings of the study and feedback on the timing, content and programme of the EU's adoption of international auditing standards are described below.
【作者单位】：中注协专业标准与技术指导部;
【分类号】：F239.21

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