Auditing Standards and the Accountability of the European Court of Auditors (ECA)
External auditors, both in the private and in the public sector, provide information to citizens and other stakeholders. The quality of this information – their auditing products – relies on ‘standards’. Audits are governed by accounting standards that largely concern ‘best practices’ designed by pr...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Utrecht University School of Law
2018-02-01
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| Series: | Utrecht Law Review |
| Subjects: | |
| Online Access: | http://www.utrechtlawreview.org/articles/10.18352/ulr.417/ |