Europe shares oversight of audit firms with ten new countries including the U.S., China, Switzerland, Australia, Croatia, Japan, Singapore, South Africa, South Korea, whose
surveillance system is considered a level comparable to that of the European Union.
This new provision would allow the PCAOB to inspect the French firms that audit listed companies in the U.S., after the plea as formulated by the High Council Office in 2009 to his request for documents and inspection firms French.
http://www.h3c.org/fiches/rela131009.htm
Europe to share audit information Globally (Exposure Draft) entitled "Special Considerations in auditing complex financial instruments"
This draft guidance outlines the practical considerations that the auditor should consider when auditing complex financial instruments. Concerning financial statement items measured at fair value, it places particular emphasis on the audit considerations relating to the assessment and issues of disclosure. 
Published October 13, 2010, public comments on the exposure draft are due on or before 11 February 2011. Download the exposure draft to: http://www.ifac.org/Guidance/EXD-Details.php?EDID=0143
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