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Auditing ESEF

What changes can I expect when I audit the annual financial reports in the new mandatory ESEF reporting format?

The ESEF reporting format means that annual financial reports will in future be audited electronically.

IFRS consolidated financial statements will have XBRL tags that will also be subject to auditing. The audit process must be adapted when annual financial reports need to be checked for ESEF compliance. A technical solution is advisable when auditing annual financial reports in the new EU-wide digital reporting format.

What support may I, as an auditor, expect from the ESEF-Manager when I audit annual financial reports?

The ESEF-Manager has been designed to meet the specific needs of auditors, enabling you to audit annual financial reports with a minimum of technical know-how. ESEF reports will be easy to import, check for ESEF compliance and provide with an audit opinion and you will easily generate the XHTML document or zip file required for disclosure.

What file formats can I import for the audit?

You will be able to import the ESEF file as HTML, XHTML or zip file.

Like to learn more about the ESEF-Manager? Then simply contact us! We will gladly advise you.