The ‘Rebirth’ of the EU as an Audit Legislator

Q2 Social Sciences

European Business Law Review Pub Date : 2021-04-01 DOI:10.54648/eulr2021013

Jesper Seehausen

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Abstract

In April 2014, important new audit legislation was adopted by the European Parliament and the Council, i.e. the 2014 Auditing Directive and the PIE Regulation. In the author’s opinion, the role of the EU as an audit legislator has significantly changed over time. More specifically, the new audit legislation indicates the ‘rebirth’ of the EU as an audit legislator. The article focuses on the role of the EU as an audit legislator, even though the EU also has an important role to play as an accounting legislator. The most important legislative acts when it comes to EU audit legislation are discussed. A number of important trends in EU audit legislation are also identified and discussed. These include an increased legislative focus on Public-Interest Entities (PIEs), a change from a ‘directive only’ to a ‘directive and regulation’ legislative paradigm, a legislative change from the ‘periphery’ to the ’core’ of auditing, ‘codification’ of provisions from the International Standards on Auditing (ISAs) in EU legislation as well as a discussion on a possible EU adoption of the ISAs. Auditing, audit legislation, 8th directive, green paper, financial crisis, auditing directive, pie regulation, public-interest entities (pies), international standards on auditing (ISAs)

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欧盟作为审计立法机构的“重生”

2014年4月，欧洲议会和理事会通过了重要的新审计立法，即《2014年审计指令》和《PIE条例》。作者认为，随着时间的推移，欧盟作为审计立法机构的角色发生了重大变化。更具体地说，新的审计立法标志着欧盟作为审计立法者的“重生”。本文重点讨论了欧盟作为审计立法者的作用，尽管欧盟作为会计立法者也可以发挥重要作用。讨论了欧盟审计立法中最重要的立法行为。还确定并讨论了欧盟审计立法的一些重要趋势。其中包括增加对公共利益实体的立法关注，从“仅指令”向“指令和监管”立法范式的转变，从审计的“外围”向“核心”的立法转变，在欧盟立法中“编纂”国际审计准则（ISAs）的规定，并讨论欧盟可能采用ISAs。审计、审计立法、第8号指令、绿皮书、金融危机、审计指令、馅饼监管、公共利益实体、国际审计标准

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

European Business Law Review Social Sciences-Law

CiteScore

1.10

自引率

0.00%

发文量

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