+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. Vue d’ensemble

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1.1 Références

1.2 Exigences identifiées

1.3 Normes associées

2. Exigences identifiées

Exigences

3. Normes associées

Normes