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Statutory Audit Directive


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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.


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