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Is positive assurance on narrative reporting the way forward to meet stakeholders’ needs?

FEE-ICAS breakfast debate

Is positive assurance on narrative reporting the way forward to meet stakeholders’ needs?

FEE and ICAS jointly organised a Breakfast Debate on ‘Assurance on Narrative Reporting’ on Thursday 26 September 2013, 8.15 – 10.30 CEST, at Silken Berlaymont Hotel in Brussels.

The value of the audit process to stakeholders and users of financial statements has been called into question by some.

This breakfast debate was the opportunity to discuss whether assurance on other reporting is the way forward to better meet stakeholders’ needs.

Indeed, there appears to be a growing demand amongst users for the involvement of the auditor on narrative reporting with a provision of ‘positive assurance’, similar to the one provided on the financial statements.

Related files:

document pdf text Programme

document pdf text Presentations

document pdf text Summary of discussions

 

Program

  • 08:15 - 12:16

    Arrival and Breakfast

  • 08:30 - 12:16

    Welcome : Olivier Boutellis-Taft, FEE CEO

  • 08:35 - 12:16

    Introduction: Philip Johnson, Former FEE President (Moderator)

  • 08:40 - 12:16

    Presentation on ICAS paper to open the debate: David Wood, ICAS Executive Director, Technical Policy & Practice Support

  • 08:50 - 12:16

    Debating the key issues

    Anthony Carey, Partner Mazars LLP UK, Member ICAS Future of Assurance
    Working Group
    Andreas Dörschell, Member Executive Board Treuhand Niederrhein AG WPG,
    Member IDW Auditing and Accounting Board, Chair IDW Working Group Auditing of
    Management Reports
    David Isherwood, Partner Audit Advisory BDO LLP UK, Member ICAEW Technical
    and Practical Auditing Committee
    Anders Bisgaard, Partner Beierholm, Member FSR Auditing Committee

  • 10:20 - 12:16

    Moderator to wrap up the debate on key issues

  • 10:30 - 12:16

    Close

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