欧盟统一的法定审计制度:挑战与改革

欧盟公司法的统一是不断向前推进的,有关法定审计的第8号公司法指令是欧盟公司法的组成部分.本世纪初在美国及欧盟发生的财务丑闻加快了欧盟强化法定审计独立性及法定审计责任的改革.以公司治理为背景,主要分析了欧盟修订法定审计指令的考量因素、对法定审计独立性的强化措施、有关法定审计的形式选择以及尚未解决的问题,指出欧盟法定审计的改革受到美国《萨班斯法案》以及欧盟成员国内法的影响,而且,这一改革还将持续进行,并且也影响着包括中国在内的其他国家的相关立法.

Unifying Statutory Audit System in EU:Challenge and Reform

The unification of EU Company Law moves forward continuously,and the 8th Directive concerning statutory auditing is part of EU Company Law.The financial scandals happened in the United State and EU earlier this century speed up the reform of EU to strength the independence of statutory auditing and statutory auditing liability.Based on the background of corporate governance,this article mainly analyzes the factors for EU to amend the statutory auditing directive,the strengthening measures of the independence of statutory auditing,the form choice of relevant statutory auditing and the unresolved problems,and points out that the reform of statutory auditing in EU is affected by Sarbanes-Oxley Act of the United States and the domestic law of EU member states.This reform will be continued,and will affect the relevant legislation of other countries including China.