The summary has been prepared to provide a qualitative synthesis of the analyses carried out of the various responses. Although there are some very detailed responses, not all respondents have replied to all the questions. In fact, there are certain responses that are very short and some that make a statement without responding to any particular question.
Through this summary, Commission's endeavour is to provide an accurate depiction of the broad spectrum of responses. As for any public consultation, there are some responses at the extremes of the opinion spectrum with outright rejection of almost everything on the one hand and unflinching support for most ideas at the other. We have tried to provide an idea of the different levels of support and rejection as well as the stakeholder groups concerned. The stakeholder groupings used throughout the summary emanate from the procedures used by us to process all the replies; they are not intended to 'club' any particular respondent in a category as there may well be instances where the respondent could have been included in another category. In any case, in order to facilitate a trail back to the individual responses, the latter will be published using the same categories as those appearing in this summary.
It is also important to highlight that 42% of all responses have originated in Germany. A noteworthy aspect of the responses is the substantial interest expressed by the small and medium sized audit practitioners from Germany as well as other Member States.
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