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The chapter deals with the assurance of non-financial reportingNon-financial reporting and refers exclusively to the external audit process carried out by individual consultants and/or audit firms. The auditing process includes all those activities that lead the auditor to issue an opinion on the financial or consolidated financial statements.

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The Assurance of Non-financial Reporting

  • 章节

  • 发表日期：

    2025年

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  • Valentina Minutiello

摘要

The chapter deals with the assurance of non-financial reportingNon-financial reporting and refers exclusively to the external audit process carried out by individual consultants and/or audit firms. The auditing process includes all those activities that lead the auditor to issue an opinion on the financial or consolidated financial statements.