Audit oversight bodies (AOBs)

Effective audit oversight helps improve the quality of financial information, which is crucial to good governance and economic growth. 

This paper aims to assist European Union (EU) candidate and potential candidate countries, particularly in the Western Balkans, to establish effective oversight of corporate audit. It:

A key goal of independent oversight is to provide relevant and reliable information to investors, lenders, audit committees, regulators, other stakeholders, and the general public about auditors and the audit market, among other matters.