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

Topic area:
Status: 02.09.2022 |
Current
Key words:
Local GAAP
Initiative
Official name
Entwurf eines IDW Prüfungsstandards: Inhaltliche Prüfung der nichtfinanziellen (Konzern-) Erklärung im Rahmen der Abschlussprüfung(IDW EPS 352 (08.2022))
Type
Standards
Level 3 / Other
Initiator
IDW
Submitted
17.08.2022
Doc. code
IDW EPS 352 (08.2022)
Summary
Status
Status

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Current version
Consultation paper
17.08.2022
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
–
Level 2
–
Level 3 / Other
Examination of the content with reasonable assurance of non-financial (group) reporting outside the scope of the audit (IDW EPS 990) (non-binding, DE)
Limited assurance engagement on the content of non-financial (group) reporting outside the scope of the audit (IDW EPS 991) (non-binding, DE)

Source: IDW, IDW EPS 352 (08.2022), 2022