IDW Assurance Standards (IDW AsS)

The IDW Assurance Standards(IDW AsS) 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.