Assurance beyond the financial statements

Assurance beyond the financial statements

In this article originally featured in Chartered Accountants Australia & New Zealand’s Perspective Series, KPMG’s Bernie Szentirmay and Jennifer Travers explore assurance beyond financial statements and how it can provide value internally to organisations and externally to the market and key stakeholders.


Partner, Audit and Assurance

KPMG Australia


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Road tunnel

The rapidly evolving business landscape is increasingly challenging the traditional role of the statutory auditor. Companies are focusing on growth and innovation with management of areas such as regulatory compliance, governance, technology, big data and risk frameworks being critical to future success. The value of a company is being measured by factors that are no longer addressed solely by traditional financial reporting.

This provides opportunities for real value to be obtained from assurance beyond the financial statements. Auditors can use their assurance skills to provide comfort to management, directors and other stakeholders over data as well as other information and business processes critical to management and decision making. But can auditors shake their traditional image of gatekeepers over financial statements and expand their presence into non-financial measures and these other areas?


Produced in association with the Chartered Accountants Australia & New Zealand.

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