Items tagged with "Audit"

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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Revised guidelines for ESEF audit

The Committee of European Auditing Oversight Bodies (CEAOB) has published revised guidelines on auditors’ involvement on financial statements in European Single Electronic Format (ESEF).

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EU launches broad consultation on corporate reporting

The European Commission has opened a consultation on ‘Strengthening the quality of corporate reporting and enforcement.’ Taking a holistic perspective, it aims to address shortcomings in the underlying reporting ecosystem.

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New IFAC platform offers online standards access

The International Federation of Accountants (IFAC) has unveiled an online platform – dubbed eIS, short for e-International Standards – providing direct, electronic access to certain international accountancy and audit standards and related materials.

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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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IFAC urges UK to holistic pursuit of audit quality

The International Federation of Accountants (IFAC) has submitted a thought-provoking response to the UK in its response to the UK Department for Business, Energy & Industrial Strategy (BEIS) consultation on wide-ranging reforms aiming to restore trust in the country’s corporate reporting, audit and governance regime.

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Preparation, implementation and assurance: ESEF in practice

If you missed Accountancy Europe’s 7 July webinar on ‘ESEF in Practice,’ you can catch up on the event in full. It focused on experiences of preparing for and implementing the European Single Electronic Format (ESEF).

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From the US to Europe: Mohini Singh offers lessons on digital filings

Europe is at the start of a learning curve as it implements Inline XBRL reporting in the form of the European Single Electronic Format (ESEF).

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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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Netherlands offers a model for ESEF audit

How can we facilitate effective and efficient assurance of European Single Electronic Format (ESEF) filings, and make it possible for auditors to do their jobs without needing to understand the technical aspects of Inline XBRL?

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