{"version":"1.0","provider_name":"ARC","provider_url":"https:\/\/eaa-online.org\/arc","author_name":"Jessica McKeon","author_url":"https:\/\/eaa-online.org\/arc\/blog\/members\/93\/","title":"Post-Wirecard, Germany Seeks to Tighten Audit Rules - ARC","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"73gv12Eocf\"><a href=\"https:\/\/eaa-online.org\/arc\/blog\/2020\/11\/30\/post-wirecard-germany-seeks-tighten-audit-rules\/\">Post-Wirecard, Germany Seeks to Tighten Audit Rules<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/eaa-online.org\/arc\/blog\/2020\/11\/30\/post-wirecard-germany-seeks-tighten-audit-rules\/embed\/#?secret=73gv12Eocf\" width=\"600\" height=\"338\" title=\"&#8220;Post-Wirecard, Germany Seeks to Tighten Audit Rules&#8221; &#8212; ARC\" data-secret=\"73gv12Eocf\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/**\n * WordPress inline HTML embed\n *\n * @since 4.4.0\n * @output wp-includes\/js\/wp-embed.js\n *\n * This file cannot have ampersands in it. This is to ensure\n * it can be embedded in older versions of WordPress.\n * See https:\/\/core.trac.wordpress.org\/changeset\/35708.\n *\/\n(function ( window, document ) {\n\t'use strict';\n\n\tvar supportedBrowser = false,\n\t\tloaded = false;\n\n\t\tif ( document.querySelector ) {\n\t\t\tif ( window.addEventListener ) {\n\t\t\t\tsupportedBrowser = true;\n\t\t\t}\n\t\t}\n\n\t\/** @namespace wp *\/\n\twindow.wp = window.wp || {};\n\n\tif ( !! window.wp.receiveEmbedMessage ) {\n\t\treturn;\n\t}\n\n\t\/**\n\t * Receive embed message.\n\t *\n\t * @param {MessageEvent} e\n\t *\/\n\twindow.wp.receiveEmbedMessage = function( e ) {\n\t\tvar data = e.data;\n\n\t\tif ( ! data ) {\n\t\t\treturn;\n\t\t}\n\n\t\tif ( ! ( data.secret || data.message || data.value ) ) {\n\t\t\treturn;\n\t\t}\n\n\t\tif ( \/[^a-zA-Z0-9]\/.test( data.secret ) ) {\n\t\t\treturn;\n\t\t}\n\n\t\tvar iframes = document.querySelectorAll( 'iframe[data-secret=\"' + data.secret + '\"]' ),\n\t\t\tblockquotes = document.querySelectorAll( 'blockquote[data-secret=\"' + data.secret + '\"]' ),\n\t\t\tallowedProtocols = new RegExp( '^https?:$', 'i' ),\n\t\t\ti, source, height, sourceURL, targetURL;\n\n\t\tfor ( i = 0; i < blockquotes.length; i++ ) {\n\t\t\tblockquotes[ i ].style.display = 'none';\n\t\t}\n\n\t\tfor ( i = 0; i < iframes.length; i++ ) {\n\t\t\tsource = iframes[ i ];\n\n\t\t\tif ( e.source !== source.contentWindow ) {\n\t\t\t\tcontinue;\n\t\t\t}\n\n\t\t\tsource.removeAttribute( 'style' );\n\n\t\t\t\/* Resize the iframe on request. *\/\n\t\t\tif ( 'height' === data.message ) {\n\t\t\t\theight = parseInt( data.value, 10 );\n\t\t\t\tif ( height > 1000 ) {\n\t\t\t\t\theight = 1000;\n\t\t\t\t} else if ( ~~height < 200 ) {\n\t\t\t\t\theight = 200;\n\t\t\t\t}\n\n\t\t\t\tsource.height = height;\n\t\t\t}\n\n\t\t\t\/* Link to a specific URL on request. *\/\n\t\t\tif ( 'link' === data.message ) {\n\t\t\t\tsourceURL = document.createElement( 'a' );\n\t\t\t\ttargetURL = document.createElement( 'a' );\n\n\t\t\t\tsourceURL.href = source.getAttribute( 'src' );\n\t\t\t\ttargetURL.href = data.value;\n\n\t\t\t\t\/* Only follow link if the protocol is in the allow list. *\/\n\t\t\t\tif ( ! allowedProtocols.test( targetURL.protocol ) ) {\n\t\t\t\t\tcontinue;\n\t\t\t\t}\n\n\t\t\t\t\/* Only continue if link hostname matches iframe's hostname. *\/\n\t\t\t\tif ( targetURL.host === sourceURL.host ) {\n\t\t\t\t\tif ( document.activeElement === source ) {\n\t\t\t\t\t\twindow.top.location.href = data.value;\n\t\t\t\t\t}\n\t\t\t\t}\n\t\t\t}\n\t\t}\n\t};\n\n\tfunction onLoad() {\n\t\tif ( loaded ) {\n\t\t\treturn;\n\t\t}\n\n\t\tloaded = true;\n\n\t\tvar isIE10 = -1 !== navigator.appVersion.indexOf( 'MSIE 10' ),\n\t\t\tisIE11 = !!navigator.userAgent.match( \/Trident.*rv:11\\.\/ ),\n\t\t\tiframes = document.querySelectorAll( 'iframe.wp-embedded-content' ),\n\t\t\tiframeClone, i, source, secret;\n\n\t\tfor ( i = 0; i < iframes.length; i++ ) {\n\t\t\t\/** @var {IframeElement} *\/\n\t\t\tsource = iframes[ i ];\n\n\t\t\tsecret = source.getAttribute( 'data-secret' );\n\t\t\tif ( ! secret ) {\n\t\t\t\t\/* Add secret to iframe *\/\n\t\t\t\tsecret = Math.random().toString( 36 ).substr( 2, 10 );\n\t\t\t\tsource.src += '#?secret=' + secret;\n\t\t\t\tsource.setAttribute( 'data-secret', secret );\n\t\t\t}\n\n\t\t\t\/* Remove security attribute from iframes in IE10 and IE11. *\/\n\t\t\tif ( ( isIE10 || isIE11 ) ) {\n\t\t\t\tiframeClone = source.cloneNode( true );\n\t\t\t\tiframeClone.removeAttribute( 'security' );\n\t\t\t\tsource.parentNode.replaceChild( iframeClone, source );\n\t\t\t}\n\n\t\t\t\/*\n\t\t\t * Let post embed window know that the parent is ready for receiving the height message, in case the iframe\n\t\t\t * loaded before wp-embed.js was loaded. When the ready message is received by the post embed window, the\n\t\t\t * window will then (re-)send the height message right away.\n\t\t\t *\/\n\t\t\tsource.contentWindow.postMessage( {\n\t\t\t\tmessage: 'ready',\n\t\t\t\tsecret: secret\n\t\t\t}, '*' );\n\t\t}\n\t}\n\n\tif ( supportedBrowser ) {\n\t\twindow.addEventListener( 'message', window.wp.receiveEmbedMessage, false );\n\t\tdocument.addEventListener( 'DOMContentLoaded', onLoad, false );\n\t\twindow.addEventListener( 'load', onLoad, false );\n\t}\n})( window, document );\n<\/script>\n","thumbnail_url":"https:\/\/eaa-online.org\/app\/uploads\/sites\/3\/2020\/11\/germany_tightens_audit_rules.png","thumbnail_width":600,"thumbnail_height":335,"description":"This analysis was originally posted by Audit Analytics. &nbsp; According to the&nbsp;Financial Times, Germany has responded to the Wirecard scandal by proposing a slew of audit regulations aimed at bolstering auditor independence. The proposal includes reducing the maximum auditor tenure from 20 years to 10 years and limiting firms from providing certain consulting services. It [&hellip;]"}