3The European Commissionps Action Plan for Company Law and Corporate Governance ( 2003 ),http://europa.eu.int.
4Miller European Accounting Guide:edited by David Alexander and Simon Archer, Aspen Law & Business,Gaithersburg,NY,fourth edition 2001.
5Developments in French Accounting and Auditing 2000 Commissioned by Compagnieationnale des Commissaires aux Comptes and I'Ordre des Experts-Comptables Written by Professor Peter Standish.
