SUMMARY REPORT ON INSPECTION RESULTS

The Committee of European Auditing Oversight Bodies (CEAOB) has as its main aim the improvement of statutory audit quality and, in turn, greater stakeholder confidence in statutory audit and in the auditor’s report. To this end, the CEAOB has established a common European approach for all its members, from which ASPAAS has also benefited. ASPAAS’s inspection procedure is therefore harmonised with the European inspection procedure.

In accordance with Article 35(4)(i) of Law No 162/2017, a summary of inspection results is published annually on the ASPAAS website.