The proposed Directive clarifies the duties of statutory auditors and sets out certain ethical principles to ensure their professionalism and independence, i.e. integrity, objectivity, professional competence, confidentiality and professional secrecy and overall responsibility .
The proposed Directive clarifies the duties of statutory auditors and sets out certain ethical principles to ensure their professionalism and independence, i.e. integrity, objectivity, professional competence, confidentiality and professional secrecy and overall responsibility .