| gen. |
государственный надзор; общественный контроль (eugenealper); государственный надзор (Public oversight has been defined by the European Commission as comprising ‘the responsibility for the education, the licensing and registration of statutory auditors as well as for standard setting on ethics and auditing, quality assurance and disciplinary systems' (European Commission 2003a). It has been operationalised by way of independent national bodies charged with the responsibility to carry out one or more of the above functions. In Australia, it has been proposed that public oversight will become the responsibility of an expanded Financial Reporting Council (FRC) press-files.anu.edu.au/downloads/press/p52001/html/ch03s02.html Alexander Demidov) |
