3 56 Chapter IV. Audit system in the USA and the countries of Europe .............................
57 4.1. Audit activity in the USA ...............................................................................
57 4.2. Audit activity in Germany ..............................................................................
60 4.3. Audit activity in Great Britain ........................................................................
64 4.4. Audit activity in France .................................................................................
70 4.5. Audit activity in Italy .....................................................................................
73 4.6. Audit activity in Spain ...................................................................................
75 Questions for repetition ..................................................................................
82 Tests on the themes
........................................................................................ 3 83 Key Concepts
................................................................................................. 3 85 Chapter V. Audit activity in the countries of Asia ........................................................
86