This Is Not America: The Impact of the New EU Audit Regulation in Slovenia | Zendy

Metka Duhovnik | Zendy

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This Is Not America: The Impact of the New EU Audit Regulation in Slovenia

Author(s) -

Metka Duhovnik

Publication year - 2016

Publication title -

economic and business review

Language(s) - English

Resource type - Journals

eISSN - 2335-4216

pISSN - 1580-0466

DOI - 10.15458/85451.23

Subject(s) - audit , legislation , accounting , european commission , public interest , business , competition (biology) , commission , joint audit , auditor independence , european union , internal audit , economic policy , political science , finance , law , ecology , biology

The article presents problems that could arise in a small European country with a modest number of public interest entities and weak market competition due to the new European audit legislation. In this framework, special attention is paid to the effects of the extended requirements to audit public interest entities, public oversight of the audit profession, and adoption of the international auditing standards. The author points out those fields where the European Commission’s further action could make the legislation more proportionate in terms of the size of the country and its capital market development. DOI: 10.15458/85451.23

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