Prethodno priopćenje
https://doi.org/10.22598/iele.2017.4.2.4
HARMONISING SANCTIONS AGAINST EXTERNAL AUDITORS
Sanja Sever Mališ
; Ekonomski fakultet Sveučilišta u Zagrebu, Zagreb, Hrvatska
Mateja Brozović
orcid.org/0000-0001-7338-7494
; Ekonomski fakultet Sveučilišta u Zagrebu, Zagreb, Hrvatska
Sažetak
The European Parliament adopted the Directive 2014/56/EU amending the Directive 2006/43/EC on every statutory audit in the EU and the Regulation (EU) No. 537/2014 containing requirements that relate specifically to statutory audit of public interest entities. One of the main issues imposed by the new audit Directive and Regulation is introducing and harmonizing measures against statutory auditors and audit firms. This new audit legislative impose harmonized administrative pecuniary sanction on statutory auditors, audit firms and public interest entities for identified infringements of the rules. Member States should apply identical criteria when determining the sanction to be imposed with the possibility of withdrawing the approval of the statutory auditor or audit firm concerned. In that sense, the aim of this paper is to investigate the auditor’s liability according to the existing regulatory framework in the Republic of Croatia, as well as the legal consequences for infringements of the rules. In addition, this paper presents comparative overview of the solutions for audit infringements adopted by the selected European Union Member States that have already transposed the new audit regulation into national legislation.
Ključne riječi
harmonization; statutory audit; administrative pecuniary sanctions; infringements; audit Directive; audit Regulation
Hrčak ID:
192776
URI
Datum izdavanja:
31.12.2017.
Posjeta: 1.054 *