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)

Upcoming events

September 26-27, 2016
IASB: World Standard-setters Meeting (London).

October 20, 2016
FEE: Tax policy Roundtable (Brussels).

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