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GREEN PAPER - Audit Policy: Lessons from the Crisis (Text with EEA Relevance)

One debate I have been hearing for years, in the audit profession, is the issue of auditor independence. As a public accountant and CPA I was well aware of the need for independence. When I became a CAE, I studied the IIA Standards and the audit indepen- dence issue. However, the popular theory that, as IA, we could not design controls improvement, sent me into many healthy debates with my contemporary CAEs, directors, and managers. I was told if we ‘‘designed controls’’ we could not independently audit them. With this I disagreed in general. For example, at Phelps we published a booklet on basic controls procedures for desktop computers. To. | EN EN EN EUROPEAN COMMISSION Brussels 13.10.2010 COM 2010 561 final GREEN PAPER Audit Policy Lessons from the Crisis Text with EEA Relevance EN EN TABLE OF CONTENTS 1. Introduction.3 2. Role of the Auditor.6 2.1. Communication by auditors to stakeholders.7 2.2. International Standards on Auditing ISAs .9 3. Governance and Independence of Audit Firms.10 4. Supervision.14 5. Concentration and market structure.15 6. Creation of a European market.17 7. Simplification Small and Medium Sized Enterprises and Practitioners.18 7.1. Small and Medium Sized Enterprises SMEs .18 7.2. Small and Medium Sized Practitioners SMPs .19 8. International co-operation.19 9. Next steps . 21 EN 2 .