Examination of the content with reasonable assurance of non-financial (group) reporting outside the scope of the audit (IDW EPS 990)

Official name

Entwurf eines IDW Prüfungsstandards: Inhaltliche Prüfung mit hinreichender Sicherheit der nichtfinanziellen (Konzern-)Berichterstattung außerhalb der Abschlussprüfung (IDW EPS 990 (11.2022))

Type

Standards

Level 3 / Other

Initiator

IDW

Submitted

24.11.2022

Doc. code

IDW EPS 990 (11.2022)

Summary

Status

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Current version

Consultation paper

24.11.2022

Next step

Entry into force

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Application date

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Scope

Relevant for

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Level 1

–

Level 2

–

Level 3 / Other

IDW Auditing Standards: Substantive audit of the non-financial (group) statement within the scope of the audit of the financial statements (non-binding, DE)