A possible model, the French model, for regulating and organising the audit public oversight
Author:
Brigitte GUILLEBERT, CNCC
JEL:
DOI:
Keywords:
quality control, public oversight bodies, professional secret, risks, procedures
Abstract:
The speech presented how the quality and supervisory system is organized, regulated and functions in France. It especially made references to the fact that in order to ensure the professional secrecy, the engagement confidentiality in France is in force a legal, strict requirement. \r\n\r\nThe conclusion is that in France the requirements of the new Eighth Directive are properly complied with, and this situation can represent a source for inspiration for the professionals and institutions involved from Romania.