ECG FAQs on the Delegated Regulation on independent audits to assess compliance of Very Large Online Platforms and Very Large Online Search Engines with the Digital Services Act
The ECG is publishing FAQs on the Delegated Regulation on independent audits to assess compliance of Very Large Online Platforms (VLOPs) and Very Large Online Search Engines (VLOSEs) with the Digital Services Act (DSA).
The purpose of the FAQs is to help assurers and their organisations apply the legislation in a consistent manner, promoting comparable reports and continuing to support high standards for executing reasonable assurance engagements.
The FAQs cover the four following areas:
(1) The use of ISAE 3000 (Revised) (or equivalent professional standards) to execute and report on the VLOP’s/VLOSE’s compliance with the DSA Regulation;
(2) The alignment of the conclusions in the auditor’s report when using ISAE 3000 (Revised);
(3) The auditor addressing ambiguity in the audited provider’s audited obligations; and
(4) The assurance of VLOP’s/VLOSE’s compliance with codes of conduct.