Wij gebruiken cookies om onze website gebruiksvriendelijker te maken. Door op deze site te blijven, of door op akkoord te klikken, gaat u akkoord met ons gebruik van deze cookies. Lees meer over cookies AKKOORD NEDERLAND NL EN Zoeken Buitenlandse Mazars-websites Internationale website Albania Algeria Angola Argentina Australia Austria Bahrain België Benin Bermuda Botswana Brazil Cameroon Canada Cayman Islands Channel Islands Chile China Colombia Congo (Brazzaville) Croatia Cyprus Czech Republic Denmark Djibouti Dutch West Indies Ecuador Egypt Estonia France Germany Ghana Greece Hong Kong Hungary India Indonesia Ireland Israel Italy Ivory Coast Japan Kenya Korea, The Republic of Kuwait Kyrgyzstan Latvia Lebanon Libya Lithuania Luxemburg Madagascar Malaysia Malta Mauritius Mexico Morocco Mozambique Myanmar Namibia Netherlands New Caledonia Nigeria Norway Oman Pakistan Palestine Peru Philippines Poland Portugal Qatar Romania Russia Saudi Arabia Senegal Singapore Slovakia South Africa Spain Sweden Switzerland Tanzania Thailand Tunisia Turkey Uganda Ukraine United Arab Emirates United Kingdom United States Uruguay Venezuela Vietnam STARTPAGINA OVER ONS ONZE EXPERTISE MAZARS UNIVERSITY ONZE KLANTEN VOOR ONS WERKEN NIEUWS CONTACT NIEUWSBUSINESS PUBLICATIONSOVERVIEW OF THE NEW AUDITOR’S AUDIT REPORT Overview of the new auditor’s audit report under the ISA Print page Lettertype vergroten Lettertype verkleinen The auditor’s report is the final output of the audit process. Many users of the financial statements and stakeholders have called to have a more informative and relevant auditor’s report. There has been increasing criticism over standardised wording and a request for audit reports to be more transparent and tailored to individual clients. These queries have been taken into account by the International Auditing and Assurance Standards Board (IAASB) of the International Federation of Accountants (IFAC) and a revised set of auditing standards on auditors’ reports were issued in 2015. These are effective for companies with financial years ending on or after 15 December 2016. It is granted that the national laws and requirements should never be by-passed if they are more restrictive than the International Standards on Auditing (ISAs) / European (EU) Directive. Each European country may add local requirements during the transposition of the Directive. The scope of these new standards is set out in section 1 below. This factsheet aims at explaining the main impacts of the changes decided by the IFAC, and helping the anticipation of their application, that impacts both the management and those charged with governance and us as auditors. Summary I. Main changes in the new auditor’s report II. Focus on Key Audit Matters III. What does a new auditor’s report look like? IV. Impacts on management and those charged with governance V. Additional requirements for European countries Downloads Overview of the new auditor’s audit report under the ISA DOWNLOAD PDF 1,38 MB Stuur door Meer informatie? +31 (0)88 277 15 82 Anton Dieleman Directeur Vaktechniek Accountancy Een bericht verzenden Gedetailleerd profiel LinkedIn-profiel Twitter account STARTPAGINANIEUWSBUSINESS PUBLICATIONS OVERVIEW OF THE NEW AUDITOR’S AUDIT REPORT UNDER THE ISA Volg ons Follow @twitterapi Over ons Mazars in Nederland Onze waarden CSR bij Mazars: meer dan MVO Mazars wereldwijd Strategische allianties Het Forum of Firms De Praxity alliantie Van kennis naar kansen Onze expertise Sectoren Accountancy Fiscale dienstverlening Advies Financial Advisory Services IT Advies en Assurance Tax Reporting and Control Services Landendesks Mazars Signals Mazars University Evenementen Inspirerende verslagen en ervaringen Georganiseerde events Cursusvormen Sprekers Onze klanten Klanten aan het woord 5 Vragen aan klanten Corporates MKB Not for Profit Overheidsinstellingen Vermogende particulieren Private Equity Voor ons werken Carrière Vacatures Studenten Arbeidsvoorwaarden Evenementen Internationaal Nieuws Nieuws Thema's Nieuwsbrieven Business publications Onze brochures Evenementen Persberichten Contact Contact opnemen Contactformulier Meer formulieren Onze medewerkers Vestigingen Routebeschrijvingen Links Personeel- & salarisadministratie online - login Boekhouden online - login Mazars Signals - login Sitemap Privacy en Disclaimer Cookies Toegankelijkheid Contact Terug naar top Auteursrecht 2016 - Mazars - Netherlands