Session 4: XBRL et son impact sur la profession d’Audit Global

Track Chairs: Jan Pasmooij and Bruno Tesniere

With XBRL now mandated in three of the world’s largest capital markets and expected to mandated in many others, the auditing profession will surely be impacted. How will it be impacted? How will auditing standards evolve to include XBRL? What impact will XBRL have on documentation and methodologies?

Who should attend this track?

  • Internal and external auditors
  • Regulators
  • Auditing standard setters

For participants, this track session will:

  • Examine the impact of XBRL, as electronic filing becomes the norm, on work practices, audit opinions and more
  • Study how publicly-available, XBRL-tagged electronic filings using US GAAP and IFRS compare with their print brethren
  • Discuss status of XBRL with auditing standard setters
  • Explore potential new XBRL-related service areas for auditors

What is expected from contributors, in terms of experience, sector….

Presenters should be members of the auditing standard setting bodies or participants to the existing working group (FEE, AICPA). Representatives of XBRL community in such countries where statutory filing is already in place (Sweden, Belgium, UK, etc)


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