EXPERIENCE OF CONDUCTING AUDIT INSPECTIONS IN EUROPEAN COUNTRIES
DOI:
https://doi.org/10.60078/3060-4842-2025-vol2-iss5-pp14-21Abstract
The article provides a comprehensive analysis of the experience in organizing and conducting audit activities in European states. The research covers the legal foundations, organizational structures, professional standards, and control mechanisms of audit systems in the United Kingdom, France, Germany, Belgium, Italy, Greece, and Ireland. The influence of European Union directives and regulations in the audit field, as well as the role of audit control in ensuring corporate governance and financial reporting transparency, is examined.
Keywords:
audit activity European states audit standards professional organizations financial reporting corporate governance control mechanisms European Union directivesReferences
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