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01 September 2015

FEE(欧州会計士連盟)、銀行による規制当局への報告に係る監査の対象範囲に欧州域内で差異があることを指摘


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A FEE survey reveals that the scope of audits of European banks regarding regulatory reporting vary widely between EU member states.


FEE Members in 27 EU countries provided information on how the audit profession is involved in assuring the reports banks provide to their regulators. This is a task auditors can provide in addition to the annual statutory audits of a bank’s financial statements, which is required by EU law.

In summary in only 15 countries the auditor is involved with regulatory organisation reporting, in 12 countries the scope of audit includes other regulatory requirements, in 10 countries the scope of the audit includes ongoing financial reports that are addressed to the regulators and finally in only 12 countries the scope of the audit includes special reports that are addressed to the supervisors.

FEE has informed the ECB, as the direct supervisor of 123 EU banks, about this divergence in practice and has offered the ECB its support in developing a more coordinated approach.

Full press release

Full survey



© FEE


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