Publication

2 November 2021

Non-audit services and auditor’s independence Why do auditors provide other assurance services to their audit clients?

Stakeholders’ increased expectations from companies for more transparency are accompanied by assurance needs on the information provided. Businesses count on auditors to deliver other assurance services and contribute to markets’ sound functioning.

These assurance services are often closely linked to financial statements audit and third parties take comfort from auditor’s involvement. This publication provides an overview of the measures that ensure auditors’ independence while providing other assurance services to the companies they audit.

We detail how auditor’s independence is maintained through:

  • legal restrictions and ethical requirements
  • public oversight and audit committee scrutiny
  • transparency of fee-related information

Related content

PublicationNon-audit services

30 May 2022

BlogCollaboration – the key to high-quality sustainability education framework for accountants

23 January 2023

PublicationKey factors to develop and use audit quality indicators

13 January 2023

PublicationIndependent assurance on ESEF – the block tagging requirement

15 December 2022

UpdateAudit Policy

9 December 2022

EventReducing corporate fraud risk: European perspectives

8 December 2022

PublicationFAQs: all you need to know about the Corporate Sustainability Reporting Directive

23 November 2022

PublicationSustainability education

14 November 2022

UpdateAudit Policy

26 October 2022

UpdateAudit Policy

13 September 2022

UpdateAudit Policy

6 July 2022

NewsEU reaches agreement on the CSRD: a historic moment for corporate reporting

30 June 2022

PublicationPublic audit oversight

29 June 2022

EventSustainability assurance under the CSRD: practical implications

22 June 2022

PublicationDefining a public interest entity

21 June 2022

EventESG & Corporate Governance: the evolving role of audit committees

20 June 2022

PublicationStronger internal controls to reduce corporate risks

17 June 2022

UpdateAudit Policy

7 June 2022

PublicationNon-audit services

30 May 2022

PublicationMandatory rotation of auditors

30 May 2022

EventESEF in practice 3: sustainability

30 May 2022

Sign up for our newsletter

* indicates required
Would you like to subscribe to our newsletter?
On which topics would you like to receive news?