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Items tagged with "Assurance"

Monitoring Group highlights value of high-quality audit and need to fund independent standards

The Monitoring Group (MG) has published a paper drawing attention to the importance of high-quality audits to investors, issuers, national standard-setters, regulators and others.

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China carbon frauds highlight need for audit

Interesting news has recently emerged of fraudulent carbon emissions reports in China, with the Ministry of Ecology and Environment calling out four companies for doctoring or drawing misleading conclusions from carbon data.

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Advice on third-country ESEF assurance

Are you an auditor for a company based outside Europe, but dual listed in the EU? Read on!

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Italy introduces ESEF audit requirement

As our regular readers will know, the Inline XBRL-based European Single Electronic Format (ESEF) is now required for financial reporting across the EU.

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IFAC releases vision for assurance of sustainability reporting

The International Federation of Accountants (IFAC) has published its vision for high-quality assurance of sustainability information.

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PwC research highlights investor demand for ESG reporting

Environmental, social and governance (ESG) factors are increasingly driving investment strategies, and “ESG has now become a make-or-break consideration for leading investors globally,” says PwC.

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An SEC perspective on the vital importance of audit

Our many readers with a passion for audit may enjoy a recent statement from Paul Munter, Acting Chief Accountant at the Securities and Exchange Commission (SEC), and the staff of the Office of the Chief Accountant (OCA).

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Sustainability reporting and audit vary widely, says study

A new benchmarking study on global sustainability reporting and assurance practices highlights significant differences between jurisdictions. These extend to the reporting frameworks and methods used as well as the prevalence and level of assurance and the type of practitioner providing the service.

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Accountancy Europe calls for NFI Assurance

In recent months momentum for renewed NFI reporting has increased in Europe, with the European Commission (EC) conducting a review into the Non-Financial Reporting Directive (NFRD).

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It’s time to revisit Assurance and XBRL

There is growing pressure for the development of generic, consistent and coherent standards for providing and consuming assurance over digital reporting.

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