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8 D A D E - A D F J B D F K C D F K C D F K C D G K C G I K C G I L D H I L D H I L D H I L 7
9 8
10 9
11 No 10
12 TOPIX TOPIX a a TOPIX a FTSE FTSE FTSE FTSE FTSE TOPIX 11
13 FTSE FTSE DirectiveEUDirectiveEC EU European Commission [EC], Green Paper Audit Policy : Lessons from the Crisis, p.,. 12
14 PIEPublic Interest Entity Regulation (EU) No. EU EU EU EU PIE EU EU EU EU EU EU EU EU PIE (i) EU (ii)(iii)(iv) PIE 13
15 EU (a) (b) PIE PIE PIE (c) EU EU EU (a) PIE (b) PIE (c) 14
16 (d) (e) PIE EU EU EU EU Directive EU EU Regulation EU EU EU EU BIS Department for Business, Innovation and Skills EU EU FTSE 15
17 EU FRCFinancial Reporting Council Audit Firm Governance Code UK Corporate Governance Code FTSE FRC BIS EU EU HCHaut Counseil du commissariat aux comptes EU AReG Abschlussprüfungsreformgesetz 16
18 EU BMJVBundesministerium der Justiz und für Verbraucherschutz BMJV EU EU EU EU EU EU 17
19 FTSE PwCKPMG DeloitteEY FTSE PwC KPMG Deloitte EY BDO Grant Thornton FEATURE Audit fees survey, Financial Director, p., March. FTSE 18
20 i ) PIE 2, PIE FTSE EU Big Big Big EU PIE ii ) iii ) Federation of European Accountants [FEE], Definition of Public Interest Entities(PIEs) in Europe, p., October. DeloitteEYKPMGPwC 19
21 iv ) FRC FRC FRC CAC PIE Big Mazars Big Big PIE FTSE auditors survey, Accountancy, p.-, June. Extended auditor s reports 20
22 EY Deloitte PwC KPMG Mazars CACoCAC Etude sur les CAC du CAC en, Day One, September CAC i ) EU PIE PIE PIE PIE PIE PIE PIE ii ) 21
23 iii ) EU iv ) PwCKPMG EYDeloitteBDO KPMG PwC KPMG EY Deloitte BDO DAX DAX 22
24 i ) PIE PIE IFRS PIE PIE Big ii ) EU more detailed and informative audit report KPMGEYPwC Deloitte 23
25 KPMG EY PwC Deloitte IFIAR, Member Profiles,. PIE i ) PIE EU EU PIE ii ) EU 24
26 iii ) general report 25
27 PCAOB Public Company Accounting Oversight Board Concept Release on Auditor Independence and Audit Firm Rotation 27 PCAOB AQIAudit Quality IndicatorsAQI PCAOB, Release No. - CONCEPT RELEASE ON AUDITOR INDEPENDENCE AND AUDIT FIRM ROTATION, August. The Library of Congress, H.R. - Audit Integrity and Job Protection Act, 26
28 PCAOB Audit firm tenure PCAOB PCAOB Companies Act ICAIThe Institute of Chartered Accountants of India PCAOB, Transcript: Public Meeting on Auditor Independence and Audit Firm Rotation, a) b) c) d) 27
29 Grand Thornton Prime Database IRBAIndependent Regulatory Board for Auditors Rule on Mandatory Audit Firm Rotation PIE IRBA IRBA Grant Thornton, The Future of Audit in India A series by Grand Thornton Part I Mandatory Firm Rotation Is India Inc. ready? A survey, p.-,. National Stock Exchange IRBA, The IRBA announces measures to strengthen auditor independence and enhance investor protection, August. 28
30 PwC Deloitte EY KPMG Grant Thornton Mazars IFIAR, Member Profiles,. Act on External Audit of Stock Companies 29
31 TOPIX 30
32 Big Big Big 31
33 32
34 Lead audit partnerkey audit partner Sarbanes-Oxley Act Section IFACInternational Federation of Accountants : IESBA 34 International Ethics Standards Board for Accountants :PIE PIE IESBA IFAC 33
35 EU EU Key audit partner EU 34
36 CMACompetition & Markets Authority The Statutory Audit Services for Large Companies Market Investigation Mandatory Use of Competitive Tender Processes and Audit Committee Responsibilities OrderFTSE FTSE FTSE PIE 35
37 FRC Audit Tenders Notes on Best Practice i ii iii FRC, Audit Tenders - Notes on Best Practice, February. 36
38 L L 37
39 38
40 39
41 Big Big QUICK Auditor Market Share of the S&P, Audit Analytics, February. FEATURE Audit fees survey, Financial Director, p., March. DAX CACoCAC Etude sur les CAC du CAC en, Day One, September. The World Bank Listed domestic companies, total Big Big Big Big Big Mazars Big Mazars BigBig BDO Grant Thornton Big Mazars 40
42 EY Deloitte PwC KPMG Deloitte Deloitte PwC EY PwC KPMG KPMG EY Deloitte EY EY PwC KPMG KPMG Deloitte PwC Grant Thornton Grant Thornton Grant Thornton Moore Stephens International Mazars BDO RSM BDO Nexia International Kreston International The AccountingToday Top Firms, AccountingToday,. Country survey, International Accounting Bulletin, P., December /January. Country survey, International Accounting Bulletin, P., June. Rankings, International Accounting Bulletin, P., October. 8.9% 91.1% QUICK 41
43 Big Big Big Big eol Big Big Big Big Big Big Big Big Big Big Big 42
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