The Impact of Electronic Business Reporting on Audit and Assurance: A New Challenge for the Audit Profession

Jan Pasmooij | Chair, Assurance Working Group of XBRL International

Nov 15, 2006 | Istanbul, Turkey | English


  • The current reporting model
  • Issues of technology – XBRL
  • Risk involved
  • Audit and assurance issues
  • Scenarios for the use of interactive data
    • The impact of the future reporting model on the assurance standards
    • Proposals for assurance framework for electronic business reporting
  • Call to action

jan pasmooij wcao 2 1 1 (PPT | 1.8 MB)


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