Frequently asked questions about Audit & Assurance | Deloitte Netherlands



Frequently asked questions about Audit & Assurance

Find answers to the most frequently asked questions related to Audit & Assurance

Why Deloitte as your Audit partner?

There’s more to our clients’ numbers. Like accomplishments and aspirations. By letting the numbers speak objectively, we bring assurance to aspiration by delivering an accurate and validated picture of the world, mapping the direction of change as it happens. And by adding our broad historical perspective to financial ­information, we have ­expanded our traditional approach to ­financial reporting to include elements that look ahead and cover a wider scope of topics like corporate culture, sustainability practices, ethical standards and practices, social responsibility practices, corporate purpose and cyber risk.

Today’s complex business environment requires the audit to be dynamic, multidisciplinary and insightful. Companies expect audits to provide real-time, relevant information and to evolve with their changing businesses and processes. So, we want to be your forward-looking sparring partner, enabling you through being accountable. We empower you by helping you to stay a truer course. With Deloitte Audit you won’t lose sight of your own commitments but continue to run your business to achieve your aspirations and deliver on a broader purpose, while best serving the public interest.

Where can I find more information on International Financial Reporting Standards (IFRS)?

How Deloitte can help with IFRS 15
Deloitte works with a multidisciplinary team that integrates accounting and finance with the system and business process expertise required for the change. We have focused on this topic for a long time issued IFRS industry insights for IFRS 15 as part of Deloitte’s Clearly IFRS series. Furthermore, we have facilitated and chaired roundtable discussions with large US and European clients. Read more on IFRS 15 on this solution page

Deloitte set up a factsheet where we highlight the differences between the requirements of IFRSs compared to NL GAAP. This publication does not attempt to capture all of the differences between IFRSs and NL GAAP that may exist or that may be material to a particular company’s financial report. Read more on the main differences in this publication. This overview will be updated on a yearly basis. 

For more IFRS related articles and tools, please go to our international IFRS Deloitte website

What do the Annual Accounts consist of and where to find them?

The annual accounts consist of the management board report, the financial statements and the other information section. The financial statements consist of the separate financial statements consisting of the balance sheet, the profit and loss account and the notes, and the consolidated financial statements (if applicable). The financial statements must provide an ‘insight’ such that a reasonable judgement can be formed regarding the financial position and results of the entity, and, to the extent that the nature of the financial statements permits, its solvency and liquidity. Depending on whether a group relationship exists, consolidated financial statements shall be prepared. Certain exemptions to consolidation may apply. 

Find the latest Annual Accounts and the publications of the previous years on our overview page

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