Bodo RICHARDT, président d’EFAA (European Federation of Auditors and Accountants), nous a fait l’honneur de participer aux travaux du Forum CAC d’ECF.
Les participants ont pu profiter de sa vision globale de l’audit des PME en Europe.
Nous vous invitons à découvrir la Newsletter d’EFAA retraçant ses interventions :
EFAA President Addresses ECF Audit Forum
“On 6 February in Paris EFAA President Bodo Richardt (pictured with, from left to right, Olivier Salustro, Nathalie Lutz, Thomas Andrieu, and Jean Luc Flabeau) was invited to speak in a roundtable debate at the Forum on Audit of SMEs organized by ECF, the Experts-Comptables et Commissaires aux Comptes de France. Jean-Luc Flabeau, President and a strong advocate of SME audit as explained in this interview, underlined the importance of the audit even for SMEs as a public function to support the enterprises, fight money laundering and fraud, raise transparency and thereby serve the entire economy. The following round table, chaired by Jean-François Mallen, addressed the question “Can audits of SMEs be saved?” Bodo Richardt explained the trends in the EU market for audit following the recent reforms, including the risk of fragmentation of practice in SME audits, the experience in other EU member states such as Germany (this empirical study reveals, amongst other things, that the more important management view financial statement information the more likely they will have them voluntarily audited), the adaptability of SME audits and the profound impact of digital technology. Jean Bouquot, President of the Compagnie Nationale des Commissaires aux Comptes (CNCC), shared his view about the value of audit and assurance for SMEs (a motivation for the EFAA survey mentioned below) and the need to better promote it. But he also challenged the auditors themselves to do more in better adapting the existing standards on auditing to the needs of SMEs by using their professional judgement. The CNCC will support this idea by publishing soon a referential guide for audits of SMEs. A second roundtable of experts addressed the profound impact of new technology on the audit and the profession. The event was concluded with the presentation of a concept developed by ECF to adapt the standards on auditing of SMEs.
For more information: Please contact Bodo Richardt “