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De belangrijkste verandering van de Europese audithervorming voor organisaties van openbaar belang (OOB?s) betreft de bekendmaking van de belangrijkst geachte risico?s op afwijkingen van materieel belang in het auditverslag. Algemeen wordt aangenomen dat dit concept het equivalent is van de kernpunten van de controle (Key Audit Ma­tters (KAM)) in de International Standards on Auditing (ISA) 701.Ter gelegenheid van het 10-jarig bestaan van het ICCI verrichtten en de UCLouvain en de KU Leuven een juridische respectievelijk empirische studie over de impact van de kernpunten op het auditverslag om op basis van de ervaringen sinds enkele jaren in het Verenigd Koninkrijk richtlijnen en goede praktijken te ontwikkelen voor de rapportering over de kernpunten in Belgische OOB?s. De resultaten van de empirische studie werden voorgesteld en besproken op een paneldebat en praktijksessie onder de respectievelijke titels ?How informative are extended audit reports, really?? en ?Experiences with KAM reporting practices in the UK and the Netherlands? tijdens het 9th European Auditing Research Network Symposium (EARNet) dat plaatsvond op 29 september 2017 aan de KU Leuven. Onderhavige publicatie bevat de neerslag van beide delen van de studie.Bron : http://www.icci.be

Controleleer --- Controlling --- Audit --- interne audit --- accountancy --- bedrijfsrevisoren --- Commercial law. Economic law (general) --- United Kingdom --- Auditors --- Auditing --- White collar crimes --- Vérificateurs-comptables --- Vérification comptable --- Crimes en col blanc --- Legal status, laws, etc. --- Law and legislation --- Droit --- 361.5 --- audit --- bedrijfsrevisie --- controleleer --- controle --- jaarrekeningen --- vennootschapsrecht --- europe --- OBB --- reviseurs d'entreprise --- contrôle --- comptes annuels --- droit des societes --- europa --- U28 - Droit de l'insolvabilité - Insolventierecht --- Audit financier --- Comptabilité générale --- BPB1811 --- Financiële audit --- Algemene boekhouding --- Comptabilité --- Vérification comptable --- Normes comptables internationales --- Normes --- bedrijfsmanagement --- jaarrekening, controle --- PXL-Business 2019 --- Normes comptables internationales. --- общо счетоводство --- finančno računovodstvo --- contabilidade geral --- contabilitate financiară --- finanční účetnictví --- algemene boekhouding --- finanšu pārskati --- finansinė apskaita --- финансиско сметководство --- cuntasaíocht airgeadais --- kontabilitet financiar --- financijsko računovodstvo --- финансијско рачуноводство --- finančné účtovníctvo --- liikekirjanpito --- kontabbiltà ġenerali --- contabilidad general --- contabilità generale --- financial accounting --- eksternt regnskab --- allgemeine Buchhaltung --- finantsraamatupidamine --- általános könyvelés --- allmän bokföring --- γενική λογιστική --- rachunkowość finansowa --- contabilitate generală --- kaufmännische Buchhaltung --- finansbogholderi --- handelsboekhouding --- χρημαοοικονομική λογιστική --- финансиски извештаи --- contabilitate comercială --- даночен биланс --- finanšu grāmatvedība --- finansų apskaita --- contabilidade comercial --- comptabilité financière --- kereskedelmi könyvvitel --- poslovno knjigovodstvo --- търговско счетоводство --- финансиски книжења --- komercdarbības uzskaite --- contabilidad financiera --- finantsaruandlus --- obchodné účtovníctvo --- obchodní účetnictví --- főkönyv vezetése --- comptabilité commerciale --- äriraamatupidamine --- contabilità commerciale --- finančné výkazníctvo --- contabilità finanziaria --- rahoituslaskenta --- contabilidad comercial --- финансово отчитане --- kontabiltà kummerċjali --- pénzügyi könyvelés --- kontabiltà finanzjarja --- биланс на успех --- Finanzbuchhaltung --- finanšu uzskaite --- commercial accounting --- äriarvepidamine --- forretningsbogholderi --- contabilidade financeira --- Hauptbuchhaltung --- Geschäftsbuchhaltung --- pénzforgalmi szemléletű könyvelés --- financiële boekhouding --- všeobecné účetnictví --- finančný audit --- iniúchóireacht airgeadais --- finantsaudit --- financiële audit --- auditoria financeira --- financial audit --- οικονομικός έλεγχος --- awditu finanzjarju --- finanční audit --- finansiell revision --- финансов одит --- finančna revizija --- auditoría financiera --- finansinis auditas --- finanšu revīzija --- audyt finansowy --- audit financiar --- pénzügyi audit --- finansiel revision --- tilintarkastus --- Finanzprüfung --- financijska revizija --- audit finanziario --- kontrola prawidłowości --- regularity auditing --- auditoría de regularidad --- finanšu revīzijas veikšana --- finansinis auditavimas --- asianmukaisuuden tarkastus --- reeglipärasusaudit --- efterprøvelse af den formelle rigtighed --- revizija računovodstva --- awditjar tar-regolarità --- одит на редовността --- audit di regolarità --- revizija pravilnosti --- regularity audit --- controllo di regolarità --- pareizības revīzija --- έλεγχος κανονικότητας --- contrôle de régularité --- awditjar finanzjarju --- awditu tar-regolarità --- szabályszerűség ellenőrzése --- audyt prawidłowości --- auditoria de regularidade --- pareizības revīzijas veikšana --- auditoria de contas --- Ordnungsmäßigkeitsprüfung --- rechtmatigheidsonderzoek --- rechtmatigheidscontrole --- financial auditing --- tilien tarkastaminen --- audyt --- iniúchadh --- έλεγχος --- verifica ispettiva --- ревизија --- проверка --- revizija --- auditas --- awditu --- podnikový audit --- tarkastus --- revision --- auditoría --- auditim (menaxhim) --- audits --- auditoria --- ellenőrzés --- Rechnungsprüfung --- revisione --- controllo --- внатрешна контрола --- számvizsgálat --- audit společnosti --- audyt wewnętrzny --- audítorstvo --- надворешна ревизија --- belső ellenőrzés --- iniúchóireacht --- Wirtschaftsprüfung --- Comptabilité générale

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Net zoals de financiële informatie moet ook de niet-financiële informatie kwalitatief zijn en correct zijn opgesteld teneinde de lezer niet op een dwaalspoor te brengen. Bijgevolg dient deze informatie ook te worden gecontroleerd door een onafhankelijk deskundige. In dit opzicht kan de bedrijfsrevisor een belangrijke rol spelen op grond van zijn ervaring en zijn onafhankelijkheid die door wetteksten wordt gewaarborgd. (Bron: covertekst)

Auditors --- Accountantscontrole. --- duurzame ontwikkeling --- Company law. Associations --- Financial organisation --- bedrijfsrevisoren --- Belgium --- Netherlands --- Corporations --- Sociétés --- Valuation --- Accounting --- Law and legislation --- Auditing --- Evaluation --- Comptabilité --- Droit --- Vérification comptable --- BPB1011 --- Réviseur d'entreprise --- Audit --- BE / Belgium - België - Belgique --- 657.6 --- information --- 657.5 --- 347.720.43 --- U27 - Droit comptable - Boekhoudrecht --- 347.72 <493> --- 659.4 --- 657 --- Bedrijfsrevisoren --- Wetgeving . België --- Accountants --- E100760.jpg --- 659.4 Public relations (PR) --- Public relations (PR) --- 347.72 <493> Handelsvennootschappen: statuut, aandeelhouder, patrimonium, inbreng, winst en verlies, algemene vergadering, raad van beheer, toezicht. Vennootschaprecht--België --- Handelsvennootschappen: statuut, aandeelhouder, patrimonium, inbreng, winst en verlies, algemene vergadering, raad van beheer, toezicht. Vennootschaprecht--België --- Bedrijfsrevisor --- reviseurs d'entreprise --- informatie --- Accountantscontrole. Administratiekantoren. Interne audit. Financiële ratios en analyse. --- Commissarissen. Revisoren. Censoren. --- Accountantscontrole. Administratiekantoren. Interne audit. Financiële ratios en analyse --- Commissarissen. Revisoren. Censoren --- Accountancy --- Maatschappelijk Verantwoord Ondernemen --- Wetgeving --- audyt --- iniúchadh --- έλεγχος --- verifica ispettiva --- ревизија --- проверка --- revizija --- auditas --- awditu --- podnikový audit --- audit --- tarkastus --- revision --- auditoría --- auditim (menaxhim) --- audits --- auditoria --- ellenőrzés --- Rechnungsprüfung --- revisione --- controllo --- внатрешна контрола --- számvizsgálat --- audit společnosti --- audyt wewnętrzny --- audítorstvo --- надворешна ревизија --- belső ellenőrzés --- iniúchóireacht --- Auditors - Belgium --- Belgique --- Droit public économique --- Droit commercial --- Sociétés --- Vérification comptable

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Quality Control Procedure for Statutory Financial Audit: An Empirical Study takes a comprehensive look at the quality control framework for statutory financial audit. The authors, Saha and Roy, begin with a conceptual discussion on the quality of statutory audit of financial statements, focusing on identifying the different factors governing quality of audit, and establishing a comprehensive framework for quality control. They delve into the quality control framework in three specific countries: USA, UK and India, based on select parameters, and a comparative study is made among them. Lastly, the authors examine the effectiveness of the existing standards and other legal and regulatory requirements in enforcing quality control policies and procedures and suggesting modifications in those regulations which have been made based on a few respondents' perceptions. Their recommendations can improve the future audit environment in safeguarding stakeholders' interest.

Finance, Public --- Auditing. --- Financial statements. --- Accounting. --- Balance sheets --- Corporate financial statements --- Earnings statements --- Financial reports --- Income statements --- Operating statements --- Profit and loss statements --- Statements, Financial --- Accounting --- Bookkeeping --- Business records --- Corporation reports --- Audits --- Financial statements --- Comfort letters --- Government accounting --- Governmental accounting --- Public accounting --- Auditing --- E-books --- financial audit --- quality control circle --- comparative study --- United Kingdom --- India --- United States --- Yhdistynyt kuningaskunta --- Förenade kungariket --- Ühendkuningriik --- Обединетото Кралство --- An Ríocht Aontaithe --- Spojené kráľovstvo --- ir-Renju Unit --- Ηνωμένο Βασίλειο --- Spojené království --- Великобритания --- Velika Britanija i Sjeverna Irska --- Marea Britanie --- Regno Unito --- Verenigd Koninkrijk --- Mbretëria e Bashkuar --- Уједињено Краљевство --- Apvienotā Karaliste --- Reino Unido --- Egyesült Királyság --- Wielka Brytania --- Det Forenede Kongerige --- Jungtinė Karalystė --- das Vereinigte Königreich --- Združeno kraljestvo --- Royaume-Uni --- Nagy-Britannia és Észak-Írország --- Velká Británie --- Jungtinė Didžiosios Britanijos ir Šiaurės Airijos Karalystė --- Gran Bretagna --- Reino Unido da Grã-Bretanha e Irlanda do Norte --- Verenigd Koninkrijk van Groot-Brittannië en Noord-Ierland --- Iso-Britannia --- Storbritannien --- Μεγάλη Βρετανία --- Ujedinjeno Kraljevstvo Velike Britanije i Sjeverne Irske --- Mbretëria e Bashkuar e Britanisë së Madhe dhe Irlandës së Veriut --- das Vereinigte Königreich Großbritannien und Nordirland --- Združeno kraljestvo Velika Britanija in Severna Irska --- Nagy-Britannia és Észak-Írország Egyesült Királysága --- Iso-Britannia ja Pohjois-Irlanti --- Ujedinjena Kraljevina --- Ηνωμένο Βασίλειο της Μεγάλης Βρετανίας και της Βορείου Ιρλανδίας --- Zjednoczone Królestwo Wielkiej Brytanii i Irlandii Północnej --- Spojené království Velké Británie a Severního Irska --- Nagy-Britannia --- Grã-Bretanha --- Groot-Brittannië --- Gran Bretaña --- Уједињено Краљевство Велике Британије и Северне Ирске --- Обединетото Кралство на Велика Британија и Северна Ирска --- Regatul Unit al Marii Britanii și Irlandei de Nord --- Обединено кралство --- Británie --- Ηνωμένο Βασίλειο της Μεγάλης Βρετανίας και της Βόρειας Ιρλανδίας --- Det Forenede Kongerige Storbritannien og Nordirland --- Großbritannien --- Royaume-Uni de Grande-Bretagne et d’Irlande du Nord --- Ison-Britannian ja Pohjois-Irlannin yhdistynyt kuningaskunta --- Regno Unito di Gran Bretagna e Irlanda del Nord --- Suurbritannia ja Põhja-Iiri Ühendkuningriik --- Spojené kráľovstvo Veľkej Británie a Severného ĺrska --- Обединено кралство Великобритания и Северна Ирландия --- Lielbritānijas un Ziemeļīrijas Apvienotā Karaliste --- Veľká Británia a Severné Írsko --- Förenade konungariket Storbritannien och Nordirland --- Lielbritānija --- Grande-Bretagne --- Velika Britanija --- United Kingdom of Great Britain and Northern Ireland --- Marea Britanie și Irlanda de Nord --- Reino Unido de Gran Bretaña e Irlanda del Norte --- lyginamoji studija --- vergelijkende studie --- упоредна студија --- estudio comparativo --- jämförande studie --- studju komparattiv --- vergleichende Studie --- poredbena studija --- studia porównawcze --- võrdlev uurimus --- συγκριτική μελέτη --- összehasonlító tanulmány --- sammenlignende undersøgelse --- porovnávacia štúdia --- étude comparative --- salīdzināmā pētniecība --- primerjalna študija --- vertaileva tutkimus --- studim krahasues --- studiu comparativ --- studio comparativo --- estudo comparativo --- srovnávací studie --- споредбена студија --- сравнително изследване --- komparativna studija --- компаративна студија --- komparativní studie --- círculo de qualidade --- група за контролу квалитета --- laatupiiri --- кръг за контрол на качество --- kokybės kontrolės grandinė --- skupina za kontrolu kakvoće --- kvalitātes kontroles cikls --- skupina kontroly kvality --- ċirku tal-kontroll tal-kwalità --- cercle de qualité --- skupina za kakovost --- cyklus kontroly kvality --- koło jakości --- círculo de calidad --- circuitul controlului calității --- kvalitetscirkel --- kvaliteediring --- rrethi i kontrollit të cilësisë --- кружок за контрола на квалитет --- kwaliteitskring --- Qualitätszirkel --- circolo di qualità --- minőség-ellenőrző kör --- ομάδα ποιότητας --- grup pentru îmbunătățirea calității --- skupina za poboljšanje kvalitete --- quality improvement group --- kvalitetsgrupp --- kokybės grupė --- skupina na zlepšenie kvality --- kvaliteedikontrolli grupp --- grup i përmirësimit të cilësisë --- laaturyhmä --- kvalitātes uzlabošanas grupa --- група за подобрување на квалитетот --- finančný audit --- iniúchóireacht airgeadais --- finantsaudit --- financiële audit --- auditoria financeira --- οικονομικός έλεγχος --- awditu finanzjarju --- finanční audit --- finansiell revision --- финансов одит --- finančna revizija --- auditoría financiera --- finansinis auditas --- audit financier --- finanšu revīzija --- audyt finansowy --- audit financiar --- pénzügyi audit --- finansiel revision --- tilintarkastus --- Finanzprüfung --- financijska revizija --- audit finanziario --- kontrola prawidłowości --- regularity auditing --- auditoría de regularidad --- finanšu revīzijas veikšana --- finansinis auditavimas --- asianmukaisuuden tarkastus --- reeglipärasusaudit --- efterprøvelse af den formelle rigtighed --- revizija računovodstva --- awditjar tar-regolarità --- Wirtschaftsprüfung --- одит на редовността --- audit di regolarità --- revizija pravilnosti --- regularity audit --- controllo di regolarità --- pareizības revīzija --- έλεγχος κανονικότητας --- contrôle de régularité --- awditjar finanzjarju --- awditu tar-regolarità --- szabályszerűség ellenőrzése --- audyt prawidłowości --- auditoria de regularidade --- pareizības revīzijas veikšana --- auditoria de contas --- Ordnungsmäßigkeitsprüfung --- rechtmatigheidsonderzoek --- rechtmatigheidscontrole --- financial auditing --- tilien tarkastaminen --- die Vereinigte Staaten --- Stáit Aontaithe Mheiriceá --- Združene države --- Ηνωμένες Πολιτείες --- l-Istati Uniti --- Ameerika Ühendriigid --- Stati Uniti --- Shtetet e Bashkuara --- Estados Unidos --- Stany Zjednoczone --- Spojené státy --- États-Unis --- Egyesült Államok --- Statele Unite --- Amerikas Savienotās Valstis --- Förenta staterna --- Verenigde Staten --- Сједињене Америчке Државе --- Jungtinės Valstijos --- Yhdysvallat --- Съединени щати --- Sjedinjene Američke Države --- Spojené štáty --- Соединети Американски Држави --- Amerikas Forenede Stater --- САД --- VS --- USA --- EE.UU. --- JAV --- Amerikas förenta stater --- l-Istati Uniti tal-Amerika --- los Estados Unidos de América --- ΗΠΑ --- Shtetet e Bashkuara të Amerikës --- SAD --- Verenigde Staten van Amerika --- Соединетите Држави --- Amerikai Egyesült Államok --- Stati Uniti d'America --- Statele Unite ale Americii --- Ηνωμένες Πολιτείες της Αμερικής --- SHBA --- United States of America --- Ühendriigid --- Ηνωμένες Πολιτείες Αμερικής --- EUA --- ASV --- États-Unis d'Amérique --- Združene države Amerike --- Stany Zjednoczone Ameryki --- САЩ --- Съединени американски щати --- SUA --- Yhdysvallat, USA --- Spojené státy americké --- U.S.A. --- Jungtinės Amerikos Valstijos --- Sjedinjene Države --- Estados Unidos da América --- De Forenede Stater --- Spojené státy severoamerické --- Amerikan yhdysvallat --- Spojené štáty americké --- die Vereinigte Staaten von Amerika --- US --- Índia --- Intia --- l-Indja --- Индија --- Indien --- An India --- Indija --- Ινδία --- Indie --- Inde --- Индия --- Republiek India --- Republikken Indien --- Indická republika --- Republic of India --- Република Индија --- República de la India --- Repubblica India --- Intian tasavalta --- Република Индия --- Republiken Indien --- ir-Repubblika tal-Indja --- Republika Indija --- India Vabariik --- Republika Indii --- Δημοκρατία της Ινδίας --- die Republik Indien --- Indijos Respublika --- Indijas Republika --- Republika e Indisë --- Republica India --- República da Índia --- Indiai Köztársaság --- République de l’Inde --- staidéar comparáideach --- ciorcal rialaithe cáilíochta --- Na Stáit Aontaithe --- Audited financial statements. --- Business & Economics --- Financial.

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De hoofddoelstelling van deze studie is te onderzoeken of er een verband bestaat tussen de audithonoraria en de auditkwaliteit op de Belgische auditmarkt. De studie wordt opgevat in twee delen.In het eerste deel wordt via een literatuurstudie vooreerst auditkwaliteit gedefinieerd en worden de meest gebruikte maatstaven voor auditkwaliteit, met name resultaatmanagement en de auditverklaring, bepaald.Vervolgens worden de empirische studies die (internationaal) het verband behandelen tussen audithonoraria (zowel in absolute als abnormale termen) en auditkwaliteit besproken.Uiteindelijk wordt voor de Belgische auditmarkt over de periode 2008-2010 de evolutie van de prijszetting bestudeerd en nagegaan via een audit fee-model in welke mate er sprake is van abnormale audithonoraria of onder- en overprijzing.In het tweede deel wordt nagegaan of er daadwerkelijk een verband bestaat tussen de audithonoraria en de auditkwaliteit op de Belgische auditmarkt. De resultaten bieden voorzichtig te interpreteren empirisch bewijs dat er, ceteris paribus, een verband bestaat tussen het niveau van de audithonoraria en de auditkwaliteit.Bron : http://www.maklu.be

Normes comptables internationales --- Secteurs public et parapublic --- Vérification comptable --- Audit --- interne audit --- accountancy --- bedrijfsrevisoren --- Commercial law. Economic law (general) --- Auditing --- Government business enterprises --- Vérification comptable --- Entreprises publiques --- Standards --- Law and legislation --- Normes --- Droit --- Auditors' reports --- Belgium --- Handbooks, manuals, etc. --- Public administration --- Management --- Accounting --- Accountancy ; België --- 361.5 --- bedrijfsrevisoraat --- controleleer --- 657 --- Accountancy --- Bedrijfsrevisoren --- audits --- bedrijfsrevisor --- Entreprise publique --- BPB1511 --- audit --- openbare sector --- internationale ambtenaren --- #SBIB:35H224 --- 347.7 --- 657.6 --- U27 - Droit comptable - Boekhoudrecht --- Audit Accountantscontrole --- Finances publiques Overheidsfinanciën --- Budget Begroting --- Gestion publique Overheidsbeheer --- Overheidsbedrijf --- secteur public --- fonctionnaires internationaux --- Financieel management bij de overheid: audit --- Handelsrecht. Economisch recht (alg.) --- PXL-Business 2016 --- bedrijfsmanagement --- social profit --- Normes comptables internationales. --- Vérification comptable. --- public sector --- sector public --- Öffentlicher Sektor --- offentlig virksomhed --- julkinen yritys --- veřejné vlastnictví --- empresa pública --- offentligt företag --- јавно предузеће --- javni sektor --- settur pubbliku --- δημόσια επιχείρηση --- viešojo sektoriaus įmonė --- avalik sektor --- verejný sektor --- impresa pubblica --- sektor publik --- przedsiębiorstwo państwowe --- обществен сектор --- közvállalkozás --- javno podjetje --- јавен сектор --- sabiedriskais sektors --- overheidsbedrijf --- shoqëri publike --- valitsussektor --- valstybinis sektorius --- julkinen yhtiö --- empresa nacionalizada --- veřejná korporace --- državni sektor --- empresa estatal --- öffentliches Unternehmen --- állami szektor --- overheidssector --- publiska akciju sabiedrība --- nationalised industry --- státní podnik --- offentlig sektor --- општествен сектор --- nacionalizuota pramonė --- valstybės įmonė --- sector público --- avalik-õiguslik äriühing --- empresa do Estado --- znárodněný průmysl --- nationaliserat företag --- sektor shtetëror --- public corporation --- industri e shtetëzuar --- állami vállalat --- entreprise nationalisée --- öffentlicher Wirtschaftsbetrieb --- viešoji korporacija --- public undertaking --- impresa nazionalizzata --- avalik ettevõtja --- veřejná společnost --- impresa a capitale pubblico --- verejná korporácia --- public enterprise --- ente público --- azienda a partecipazione statale --- κρατική επιχείρηση --- State undertaking --- државен сектор --- valtion yritys --- verejný podnik --- viešasis sektorius --- riigistatud tööstus --- znárodnený priemysel --- javno poduzeće --- statligt företag --- staatsbedrijf --- Staatsbetrieb --- εθνικοποιημένη επιχείρηση --- industrie naționalizată --- statsejet virksomhed --- sipërmarrje shtetërore --- întreprindere de stat --- entreprise de l'État --- genationaliseerde onderneming --- azienda di Stato --- podnik vo verejnom vlastníctve --- közszektor --- јавно претпријатие --- valsts uzņēmums --- viešoji įmonė --- state sector --- δημόσιος τομέας --- sipërmarrje publike --- nationaliseret industri --- štátny podnik --- národní podnik --- riigi osalusega äriühing --- statlig verksamhet --- државно претпријатие --- setor público --- kommunal virksomhed --- állami tulajdonban lévő vállalkozás --- nacionalizēta rūpniecība --- verstaatlichtes Unternehmen --- settore pubblico --- sector de stat --- audyt --- iniúchadh --- έλεγχος --- verifica ispettiva --- ревизија --- проверка --- revizija --- auditas --- awditu --- podnikový audit --- tarkastus --- revision --- auditoría --- auditim (menaxhim) --- auditoria --- ellenőrzés --- Rechnungsprüfung --- revisione --- controllo --- внатрешна контрола --- számvizsgálat --- audit společnosti --- audyt wewnętrzny --- audítorstvo --- надворешна ревизија --- belső ellenőrzés --- iniúchóireacht --- Bedrijfsrevisor --- earnáil phoiblí --- Belgique --- Vérification comptable.

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Onderhavig boek behandelt de toekomst van de rapportering over niet-financiële informatie. Op 22 oktober 2014 namen het Europees Parlement en de Raad richtlijn 2014/95/EU met betrekking tot de bekendmaking van niet-financiële informatie en informatie inzake diversiteit door bepaalde ondernemingen en groepen aan. De omzetting gebeurde met de wet van 3 september 2017. Een verklaring van niet-financiële informatie (NFI) moet worden opgesteld door een organisatie van openbaar belang die meer dan 500 werknemers tewerkstelt en meer dan 17.000.000 EUR balanstotaal of een omzet van meer dan 34.000.000 EUR heeft.De commissaris gaat na of deze verklaring daadwerkelijk is opgemaakt en opgenomen in het jaarverslag of in een afzonderlijk verslag en of de niet-financiële informatie al dan niet in overeenstemming is met de jaarrekening.De Global Reporting Initiative (GRI) en de International Integrated Reporting Council (IIRC) vormen de belangrijkste internationale standaardsetters qua NFI-rapportering. De NFI-rapportering is een belangrijk instrument van communicatie inzake maatschappelijk verantwoord ondernemen, dat ook aan bod komt in de visie van de financiële analisten als NFI-gebruikers. Onderhavig boek sluit af met de Awards for Best Belgian Sustainability Reports die sinds 1998 door het Instituut van de Bedrijfsrevisoren worden georganiseerd.Bron : http://www.maklu.be

Information financière --- Information économique --- Droit --- BPB1711 --- Entreprise --- Échange d'information --- Financement de l'entreprise --- Comptabilité --- Audit --- Droit des sociétés --- vennootschapsrecht --- boekhouding --- rapport annuel --- 361.5 --- controleleer --- accountancy --- commissaris-revisor --- bedrijfsrevisoraat --- niet-financiële informatie --- België --- 347.72 --- 658.011 --- 658.147 --- Onderneming --- Uitwisseling van informatie --- Bedrijfsfinanciering --- Boekhouding --- Vennootschapsrecht --- droit des societes --- comptabilite --- jaarverslag --- geographic name --- Vennootschapsrecht. Verenigingsrecht --- Bedrijfsbeleid --- Financiële organisatie --- rapporteren --- bedrijfscommunicatie --- Company law. 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