Voorbeelden van non-audit

• I am not sure whether the provision of non-audit services is an issue for small audit firms.

• I have already made plain our approach to the separation of non-audit from audit services.

• The regulations already require companies to disclose in their annual accounts the amount of fees paid to their auditors and their associates for non-audit work.

• Alongside that, we have clarified the detail that companies must provide to their shareholders on types of non-audit services and money spent on non-audit services.

• In some cases, a company will not be able to buy those non-audit services from its external auditor.

• I am also calling for the standards and ethical guidance for auditors on the provision of non-audit services to be toughened even further.

• We must also ensure that the non-audit services are banned in those cases where that is required.

• One is to bar auditors from offering non-audit work.

• Let me elaborate on the implications of toughening standards for the purchase and delivery of non-audit services.

• I know that the issue of non-audit services delivered to the audited entity is particularly delicate.

• I also welcome compromises around the issue of audit partner rotation and the issue of non-audit work.

• Not every non-audit service necessarily raises a conflict of interest with the provision of audit services as well.

• We should recognise that the value of non-audit services now far exceeds the value of audit services.

• We are currently exploring questions in relation to audit firm rotation, more frequent rotation of partners and the supply of non-audit services to audit clients.

• Has she closed her mind to a statutory provision on the separation of audit and non-audit services, because possible conflicts lie ahead if she has?