Introduction
IOSCO, as the worldwide association of securities regulators dedicated to enhancing investor protection and promoting investor confidence in the integrity of the securities markets, has long had an interest in the quality of audits of the financial statements of publicly listed companies. Audited financial statements are intended to increase the confidence of investors that they are receiving accurate and complete information on the financial performance of listed companies and high quality audits are therefore an important contributor to investor confidence in the capital markets.
Click here to download an overview document relating to the Comments Received to the Technical Committee’s Consultation Reports on Auditor Communications, Non-Professional Ownership Structures and Transparency of Firms that Audit Public Companies.
The comment letters can be found at the following links:
