Articles & Publications 

Welcome to the KPMG knowledge base of articles and publications that demonstrate our understanding of many of the complex business challenges and key issues faced by companies around the world.

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ImageTitle/DescriptionArticle Date 
 

iXBRL & XME: Questions & Answers

Read about iXBRl, inline eXtensible Business Reporting Language, and XME, KPMG's software for accounts tagging.
Modified date: 12/11/2014
Business and industry issue; KPMG information
 

EU Audit Reform: Restrictions

The new EU legislation introduces additional requirements for EU PIEs, including non-audit services (NAS) prohibitions and fee capping.
Modified date: 06/11/2014
Business and industry issue; KPMG information
 

EU Audit Reform: Auditor reporting requirements

The new EU legislation introduces reporting requirements for statutory auditors of EU PIEs.
Modified date: 04/11/2014
Business and industry issue; KPMG information
 

EU Audit Report: Appendix

The Regulation states that the auditor has to explain the results of the statutory audit in an additional report to the audit committee.
Modified date: 29/10/2014
Business and industry issue; KPMG information
 

EU Audit Reform: Roles & responsibilities

New EU legislation, in the form of a Directive and a Regulation, introduces requirements specific to the role & responsibilities of audit committees.
Modified date: 29/10/2014
Business and industry issue; KPMG information
 

EU Audit Reform: Mandatory firm rotation

The new EU legislation introduces additional requirements for EU public interest entities (PIEs), including mandatory firm rotation (MFR).
Modified date: 29/10/2014
Business and industry issue; KPMG information
 

EU Audit Reform: Executive Summary

EU legislation to reform the statutory audit market was adopted in April 2014. The new legislation will apply from 17 June 2016, with exceptions.
Modified date: 29/10/2014
Business and industry issue; KPMG information
 

Value of Audit | Relationships & third-party perceptions

Can auditors ask the truly tough questions? Aren’t they simply too beholden to management? We asked these questions in our Value of Audit report.
Modified date: 29/10/2014
Business and industry issue; KPMG information
 

Value of Audit | Audit quality & value

How does audit add value to the capital markets? The financial crisis has brought the question into the full glare of the global public spotlight.
Modified date: 29/10/2014
Business and industry issue; KPMG information
 

Value of Audit | The audit model & the profession

The rapid change in how companies create value & how investors judge them demands change and innovation from auditors; find out more at KPMG.ie.
Modified date: 29/10/2014
Business and industry issue; KPMG information
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