Ikuskaritza-jardueran kalitate-kontrolak Europako eremuaren ikuspegitik

Abstract

Due to global economy, demand for financial statements has notably been increased by users (investors, analysts, enterprises and so on) in order to facilitate their decision-making. Users need to rely on heavily credible, transparent and comparable financial reports, thus, attention must be paid to issues such us the establishment of an efficient quality-control system within auditing service , which is the key element.

The purpose of this paper is to launch a discussion with regard to quality-control system, the core audit element that adds confidence to published financial statements. It will also be necessary to consider (to analyse) its content at Community level, due to the harmonization process undertaken within the EU. In this way, the Proposal presented by the Commission at the end of 2000 and the Proposed Directive adopted in 2004 will be the basis of the paper.