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IDW Verlautbarung
IDW (Hrsg.)
IDW Assurance Standard: Generally Accepted Assurance Principles for the Audit or Review of Reports on Sustainability Issues (IDW AuS 821)
Stand: 06.09.2006
ISBN: 978-3-8021-1506-6
Erschienen: April 2010
Seiten: 24
Preis: 29,00 €
  Stück 
 
Ausführliche Beschreibung:

Sustainable development is considered to be a development that meets the needs of the present generation without compromising the ability of future generations to meet their own needs and choose their lifestyle.

Reports on sustainability issues are written statements about an entity that do not form part of the financial statements required pursuant to German commercial law, on an entity’s economic, ecological or social performance over a defined period. Such entities may be enterprises, groups or other organizations (e.g. public institutions, associations or foundations), or part or parts of a reporting entity (e.g. operational facilities or branches of an enterprise in a state or geographical area).

The officers of the entity, or the persons responsible for managing the entity or component thereof, are responsible for the contents of reports on sustainability issues. These persons are also responsible for the entity’s compliance with legal requirements and operational or other requirements relating to sustainability.

Enterprises or other entities increasingly frequently seek, on a voluntary basis, an assessment by independent experts to enhance the credibility of their reports on sustainability issues. Wirtschaftsprüfer [German public auditors] are often requested to assess reports on sustainability issues and issue assurance reports on the findings.

In this IDW Prüfungsstandard [IDW Assurance Standard] the Institut der Wirtschaftsprüfer in Deutschland e.V. [“IDW”: Institute of Public Auditors in Germany, Incorporated Association] explains the content of an audit or review of self-contained reports on sustainability issues and sets forth the views of the profession pursuant to which Wirtschaftsprüfer – irrespective of their independent professional responsibility – perform such engagements. This IDW Assurance Standard describes how the acceptance and performance of engagements to audit or review reports on sustainability issues, reporting on such engagements, and the composition of the assurance report should comply with the professional responsibility of Wirtschaftsprüfer. It also provides clarification to the public of the content and limits of such engagements.

This IDW Assurance Standard does not apply to agreed-upon procedures performed by the Wirtschaftsprüfer in connection with specific disclosures relating to specific economic, ecological or social issues or the presentation of the results of such procedures. Assurance reports issued on such procedures shall be worded so as to be clearly distinguishable from assurance reports issued in accordance with this IDW Assurance Standard.

This IDW Assurance Standard generally complies with the International Framework For Assurance Engagements and International Standard on Assurance Engagements 3000 (ISAE 3000 (Revised), status: December 2003) of the IAASB. [ISAE 3000 uses the terms “reasonable assurance engagement” and “limited assurance engagement”; in comparison, this IDW Assurance Standard uses the terms “audit” and “review”.]

This IDW Assurance Standard replaces the IDW Prüfungsstandard: Grundsätze ordnungsmäßiger Durchführung von Umweltberichtsprüfungen (IDW PS 820) [IDW Auditing Standard: Generally Accepted Standards for Audits of Environmental Reports (IDW AuS 820)].

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