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.
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?
This is a guest post by Jacques Urlus, policy advisor IT & Audit at the Royal Netherlands Institute of Chartered Accountants (NBA) and Vice Chair of our Dutch jurisdiction, XBRL NL. Based on his presentation at Data Amplified Virtual on 16 April 2021, he discusses his unique and groundbreaking work with the NBA on audit of […]
At Data Amplified Virtual, in April, we had the distinct pleasure of hearing from Jacques Urlus – policy advisor IT & Audit at the Royal Netherlands Institute of Chartered Accountants (NBA) – on the Netherlands’ experience of developing an audit approach for ESEF filings. As the ESEF mandate comes into effect in countries throughout Europe, […]
The EU’s ESEF mandate includes a requirement for the assurance of ESEF-compliant disclosures – but how that will work in practice is dependent on the interpretation of local jurisdictions.
We’re delighted to announce that Easyx’s audit software xWizard has joined the ranks of XBRL Certified Software products.
The introduction of the new European Single Electronic Format (ESEF) includes a set of requirements around assurance of digital disclosures – but how will “ESEF audit” actually work?
Following the European Commission’s decision that the XBRL mark-up within ESEF documents must be subject to audit, Germany’s Institute der Wirtschaftsprüfer (IDW), or Institute of Public Auditors, has published draft audit standards for ESEF.
As data digitisation and XBRL reporting continue to expand worldwide, it’s crucial that companies are reporting accurate, high-quality data. Wes Bricker, Vice Chair of XBRL International’s Board of Directors and PwC Vice Chair, US and Mexico Assurance Leader, recently wrote an article for FEI highlighting the importance of accurate XBRL tagging.
Technology is changing the world of audit. From the systems auditors rely on to improve the accuracy of their audits, to the data (soon to include, under ESEF, XBRL tagging) that requires review, tomorrows’ auditors must know how to work digitally.
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XBRL International is a global not for profit operating in the public interest. Our purpose is to improve the accountability and transparency of business performance globally, by providing the open data exchange standard for business reporting.
