Comités d’audit : Publication du questionnaire d’évaluation (uniquement en anglais)
Article 27 of Regulation (EU) No 537/2014 of the European Parliament and of the Council of 16 April 2014, which carries specific requirements regarding statutory audits of public interest entities, confers on the “Commission de Surveillance du Secteur Financier” (“CSSF”) the requirement to assess the performance of audit committees within the context of wider audit market.
In view of this assessment, the Committee of European Auditing Oversight Bodies (“CEAOB”) validates the principle of a questionnaire consultation of a sample of audit committees.
The CSSF already contacted selected audit chairs in Luxembourg to complete the questionnaire referred above. The CSSF is now publishing it for information purposes.
This questionnaire provides an opportunity for Audit Committees to reflect on a particular aspect of its compliance with the new audit rules, its performance and effectiveness resulting in an assessment of areas for development.