published its survey on the direct communication of auditors with the public on the statutory audit of the annual or consolidated accounts of listed companies
The purpose of this internal survey was to find facts on direct communication of the auditor with the public in CESR member states, and to identify the desirability of potential enhancement of direct auditor communication as perceived by CESR members.
The survey finds that a majority of the respondents agree that extra information from the auditor to the public on the statutory audit could contribute to the decision-making ability of the public, although confidentiality regulations restrict the extra information the auditor could provide. Auditor communication is a subject of public interest. In order to make recommendations the subject should be explored further.
© CESR - Committee of European Securities Regulators
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