Traduction de «cabinet d'auditeurs » (Français → Anglais) :

61. Takes the view that auditing is crucial to the process of revitalising the internal market; calls on the Commission to examine to what extent measures to facilitate the cross-border provision of audit services might serve to eliminate barriers to market access and capacity bottlenecks; calls on the Commission to examine to what extent a European market for audit services might serve to reduce procedural complexity and costs for all market participants, in particular small and medium-sized audit firms; urges the Commission to take all appropriate steps to incorporate into EU law and enforce international auditing standards which can help to establish genuinely equal competitive conditions for audit firms; reminds the Commission of it ...[+++]s recommendations concerning auditor liability; calls on the Commission, against this background, to come forward with proposals to enhance harmonisation with a view to creating a European passport for auditors, placing particular emphasis on everything that guarantees the auditor's independence;

30. Considers it essential to preserve the independence of the auditor; takes the view that external auditors should be banned from providing to the audited company services that could give rise to non-compliance with the applicable requirements regarding independence, or with other ethical requirements; recognises that, in order to boost growth in the European economy, it is necessary to ensure that all undertakings, regardless of their size, and including SMEs, can contract independent auditors and audit firms that have a wide range of skills;

30. Considers it essential to preserve the independence of the auditor; takes the view that external auditors should be banned from providing to the audited company services that could give rise to non-compliance with the applicable requirements regarding independence, or with other ethical requirements; recognises that, in order to boost growth in the European economy, it is necessary to ensure that all undertakings, regardless of their size, and including SMEs, can contract independent auditors and audit firms that have a wide range of skills;

These may cover matters such as: clarifications of the role of auditors, governance and the independence of audit firms, supervision of auditors, creation of a single market for the provision of audit services, and the simplification of rules for SMEs.

The Hearing Officer will no longer belong to the Directorate General for Competition, but will be directly attached to the office of the Commissioner in charge of competition policy to further reinforce his independence.

With the exception of the market for the provision of audit and accounting services to quoted and large companies, the Big Six face strong competition from a range of other service providers in respect of all the other markets considered, that is second tier auditors in the audit of smaller or local companies, accounting firms, law firms and banks in tax advisory services, consultants in management consultancy, investment banks in corporate finance services and law firms in corporate insolvency.