Regulated investments: Revision of IDW auditing guidelines
- Averroes Concept Lounge
- 1 day ago
- 1 min read
The IDW (Institut der Wirtschaftsprüfer in Deutschland e.V.) has updated three important audit guidelines for regulated investments. The revision was made due to changed requirements for the audit certificate in accordance with IDW PS 400 n.F. (10.2021).
The update of the IDW audit guidelines is important for investment stock corporations with variable and fixed capital, special funds in liquidation as well as open and closed-ended investment limited partnerships. Auditors who audit these companies must observe the new wording suggestions for audit opinions and take into account the specific features of the audit.
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