AUDITOR ROTATION - A CRITICAL AND COMPARATIVE ANALYSIS
The present paper starts out from the challenge regarding auditor tenure launched in 2010 by the Green Paper of the European Commission Audit Policy: Lessons from the Crisis. According to this document, the European Commission speaks both in favor of the mandatory rotation of the audit firm, and in...
Main Authors: | , , |
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Format: | Article |
Language: | deu |
Published: |
University of Oradea
2011-12-01
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Series: | Annals of the University of Oradea: Economic Science |
Subjects: | |
Online Access: | http://anale.steconomiceuoradea.ro/volume/2011/n2/080.pdf |