Limited assurance engagement on the content of non-financial (group) reporting outside the scope of the audit (IDW EPS 991)

Topic area:
Status: 19.12.2022 |
Current
Initiative
Official name
Inhaltliche Prüfung mit begrenzter Sicherheit der nichtfinanziellen (Konzern-)Berichterstattung außerhalb der Abschlussprüfung (IDW EPS 991 (11.2022))
Type
Standards
Level 3 / Other
Initiator
IDW
Submitted
23.11.2022
Doc. code
IDW EPS 991 (11.2022)
Summary
Status
Status

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Current version
Consultation paper
24.11.2022
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
IDW Auditing Standards: Substantive audit of the non-financial (group) statement within the scope of the audit of the financial statements (non-binding, DE)

Source: IDW, IDW EPS 991 (11.2022), 2022