Advice on third-country ESEF assurance
Are you an auditor for a company based outside Europe, but dual listed in the EU? Read on!
Items tagged with "Assurance"
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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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Strengthening Audit Standard-Setting
Since 2015 the international regulatory Monitoring Group has been looking into a range of aspects associated with independence and governance around international standards for auditing with a review of the audit standard setting process.
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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.
