+Article 8 2.

Article 8 2.

It shall also cover at least the following subjects insofar as they are relevant to auditing:

(a)

company law and corporate governance;

(b)

the law of insolvency and similar procedures;

(c)

tax law;

(d)

civil and commercial law;

(e)

social security law and employment law;

(f)

information technology and computer systems;

(g)

business, general and financial economics;

(h)

mathematics and statistics;

(i)

basic principles of the financial management of undertakings.

1. Übersicht

Bezeichnung	Regulierung

Anforderungen
Quelle	Anforderung

Standards
Quelle	Anforderung

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