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Items tagged with "Audit"

Tomorrow’s Accountant

On Monday, our CEO John Turner gave a talk at the World Congress of Accountants in Mumbai as part of the “Technology and the Future” session. The session concentrated on new skills and capabilities that members of the accounting and audit profession, working both in industry and in practice, will need going forward.

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India’s ICAI consults on ESG assurance standard

The Sustainability Reporting Standards Board of the Institute of Chartered Accountants of India (ICAI) has issued an exposure draft of its Standard on Sustainability Assurance Engagements (SSAE) 3000 for public comment.

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Level playing field needed? Diverse approaches hamper consistent reporting and audit across Europe

Just what is a public interest entity, or PIE? In fact, the answer can vary depending on where you are: a useful new paper from Accountancy Europe summarises the significant variation in how European nations define PIEs.

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Granular narrative tags give better, faster insights – and other final conclusions on digital audit data

Is granular tagging of text more useful than large text blocks? That’s the question we consider in the final post in our series on Key Audit Matters (KAMS), analysing early digital data from Japan, the first country to require this information to be tagged using XBRL.

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Insights from Japan’s Digitally Tagged KAMs: 4 – Granular narrative tags are more useful

This is part of a short series on initial insights from our analysis of digital KAMs data being collected in Japan for the first time. For the first post and introduction, start here. In the earlier posts in this series, we used specific digitally tagged segments of Key Audit Matters (KAMs)  — called “Critical Audit […]

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Do patterns of similarity in KAMs data reflect ‘boilerplate’ disclosures?

This week, we bring you our third post analysing early XBRL-tagged Key Audit Matters (KAMs) from Japan.

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Insights from Japan’s Digitally Tagged KAMs: 3 – Seeing Similarity in Text Disclosures

This is part of a short series on initial insights from our analysis of digital KAMs data being collected in Japan for the first time. For the first post and introduction, start here. In the earlier posts in this series, we looked at how digital tagging of Key Audit Matters (KAMs) using XBRL is helpful […]

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Trends and outliers in industry risks, as revealed by KAMs data

We have published the second post in our series analysing world-first digitally tagged Key Audit Matters (KAMs) data from Japan, exploring how the use of XBRL can help us get a better handle on the risks identified by auditors.

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Insights from Japan’s Digitally Tagged KAMs: 2 – Industry Trends and Interesting Outliers

This is part of a short series on initial insights from our analysis of digital KAMs data, being collected in Japan for the first time. For the first post and introduction, start here. In the first post in this series, we began our analysis of XBRL data on Key Audit Matters (KAMs) from Japanese public […]

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A world first: we analyse digital KAMS data from Japan

Key Audit Matters (KAMs) can illuminate risks of interest to investors. In Japan that information is now XBRL-tagged, opening it up for analysis. We kick off a series of blogs with our initial insights, and a window into the value of digital KAMs data.

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