12 June 2000

The auditor’s report in Europe

In June 1998 FEE completed a report Setting the Standards Statutory Audit in Europe that focused on the comparison of the national auditing standards in European countries to the International Standards on Auditing (ISAs) issued by the International Auditing Practice Committee (IAPC) from the International Federation of Accountants (IFAC), these standards acting as a benchmark for the quality assurance process. Given the increasing importance of the auditor’s report in a worldwide market place, FEE decided to go further and produce a new survey The Auditors Report in Europe.

This new publication summarises an in-depth study comparing the structure and detailed content of the national Auditors reports across Europe to the International Auditing Standard ISA 700 The auditor’s report on financial statements. In this survey, you will also find an overview of national standard setting for Auditors reports and examples of Unmodified Auditors Report by country.



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