IDW Standards (IDW S)
IDW Standards contain requirements relevant to services provided by German Public Auditors other than in respect of audit engagements and accounting matters which are covered by IDW Auditing Standards and IDW Accounting Principles, respectively.
IDW Standards are issued by either the Auditing and Accounting Board (the IDW’s main technical committee) or the relevant technical committee dealing with the particular subject matter. The IDW Standards reflect the opinions of the relevant committee and are based on applicable German legal foundations.
