The International Organization of Securities Commissions has published a revised edition of its Objectives and Principles of Securities Regulation: see here (pdf). Eight new principles have been added including a couple relating to auditing: auditors should be subject to adequate levels of oversight and should be independent of the entity that they audit. Further information is available here (pdf).
Showing posts with label iosco. Show all posts
Showing posts with label iosco. Show all posts
IOSCO publishes revised Objectives and Principles of Securities Regulation
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audit,
auditors,
financial regulation,
iosco
The International Organization of Securities Commissions has published a revised edition of its Objectives and Principles of Securities Regulation: see here (pdf). Eight new principles have been added including a couple relating to auditing: auditors should be subject to adequate levels of oversight and should be independent of the entity that they audit. Further information is available here (pdf).The International Organization of Securities Commissions has published a couple of consultation papers concerning auditing. In the first - Auditor Communications - questions are asked about the value of the audit report. In the second - Exploration of Non-Professional Ownership Structures for Audit Firms - the IOSCO seeks views on whether regulators should address barriers to entry in the audit market. From a comparative perspective both consultation papers are of interest because they provide examples from different jurisdictions.
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