IDW Assurance Standards (IDW AssS)

The IDW Assurance Standards (IDW AssS) conform to the International Standards on Assurance Engagements (ISAE) to the extent possible and also set forth the views of the Wirtschaftsprüfer profession on technical assurance issues whilst contributing to their development.

Pursuant to the IDW's membership obligations, IDW members have to observe the IDW Assurance Standards, and any departures from these standards must be emphasized and justified in writing.

If the auditor does not observe IDW Assurance Standards without good reason, this departure from the views of the profession may count against him or her in respect of claims to damages, proceedings brought before the professional supervisory body or criminal proceedings.

  • Executive Summary of the IDW Assurance Standard: Principles for the Proper Performance of Reasonable Assurance Engagements Relating to Compliance Management Systems (IDW AssS 980) (Download)

News

June 21, 2016
European Council: Rules against corporate tax avoidance.

Upcoming events

November 17, 2016
FEE: 5th Tax Day (Brussels).

December 7, 2016
FEE: 30th Anniversary event (Brussels).

December 12, 2016
ANC: 6th Symposium on Accounting Research (Paris)