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Items tagged with "Audit"

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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Insights from Japan’s Digitally Tagged KAMs: 1 – The Big Themes

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. Watch this space for further posts. The Key Audit Matters (KAMs) section of an audit report highlights the most significant issues found, in the auditor’s judgement. KAMs are intended to […]

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Accountancy Europe on assurance of EU ESG disclosures

Accountancy Europe has released an interesting discussion paper on sustainability assurance under the proposed Corporate Sustainability Reporting Directive (CSRD).

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UK FRC takes the reins on audit

The UK’s Financial Reporting Council (FRC) is on course to significantly strengthen its oversight of audit.

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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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