Statutory Audit Directive

Show Summary Details

Quick Reference

An EU directive (2006) designed to enhance public confidence in the auditing profession within the EU, chiefly by increasing accountability. Together with the Company Reporting Directive, the Statutory Audit Directive is often seen as providing a European equivalent to the US Sarbanes–Oxley Act (Sox); as such, the two directives are often referred to jointly as Eurosox.

Subjects: Accounting.

Reference entries

Users without a subscription are not able to see the full content. Please, subscribe or login to access all content.