1. ЗА НАДЗОРНАТА ФУНКЦИЯ НАД ОДИТА ВЪВ ВЕЛИКОБРИТАНИЯ ПО ВРЕМЕ НА БРЕКЗИТ.
- Author
-
Банкова, Дияна
- Abstract
The article aims to reflect one of the most important changes that will affect the global economy - Britain's exit from the European Union [Brexit (British Exit)]. This change will affect the whole of the EU as well as international trade. This will also affect the audit profession, so it is necessary to trace the financial policy implemented by the United Kingdom. The UK regulator responsible for financial stability is the Financial Reporting Council. It is distinguished by its different structure of management and action. It is regulated to supervise: accountants, auditors and actuaries, according to the United Kingdom corporate governance. Their oversight policy over auditors also includes additional preventive measures against: terrorist financing, money laundering and other financial crimes. The aim is to promote transparency and integrity in business. The main work of this institution is to protect the interests to the investors and all who rely on the information published in the financial statements. [ABSTRACT FROM AUTHOR]
- Published
- 2018